Who should complete the ESS annual paper report?
An employee share scheme (ESS) is a scheme in which ESS interests in a company are provided to employees (including past or prospective employees and their associates) in relation to the employee's employment.
You should complete the Employee Share Scheme (ESS) annual report for the 2009-10 financial year up to the 2014-15 financial year if you are a provider of ESS interests.
The ESS provider is the entity that provides an employee share scheme to employees.
An ESS provider may authorise an organisation to supply the ESS information on their behalf (known as the supplier).
It is the responsibility of the ESS provider to ensure the ESS annual report is completed correctly and lodged with us by the due date.
An ESS annual report need only be lodged where the ESS provider is required to report in that year. An ESS provider is required to report for that year if an ESS taxing event occurred for at least one employee during that year.
A separate ESS annual report must be lodged for each provider and for each financial year.
You need to send your ESS annual report to the ATO by the 14 August each year.
If you require additional time to lodge your annual report phone 1800 072 681.
Make sure you keep a copy of your report for your records.
Last modified: 20 May 2016QC 23069
- Information can be reported to us electronically. We can supply you with the specifications necessary to use your own software.
- For information about lodging electronically, visit How to lodge your employee share scheme annual report electronically.
- To complete this form we recommend you visit Employee share scheme -Employers and ESS: Reporting requirements for employers.
- The information you supply in this report will not update registration information held by the ATO and is used for identification and compliance purposes only.
- To update name and address details, contact details and preferred correspondence methods, visit Update your details.