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  • ESS basics

    If employee share schemes (ESS) interests are granted at a discount, special tax treatment may apply (as long as the eligibility conditions are met). It is important to know how ESS works so you understand the eligibility conditions that apply to you.

    Changes to the tax treatment of ESS took effect on 1 July 2015.

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    Last modified: 07 May 2020QC 47619