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Lapsed and forfeited employee share scheme interests

The tax treatment of lapsed and forfeited employee share scheme interests acquired under an employee share scheme (ESS).

Last updated 16 September 2020

You may be entitled to exclude the discount from your assessable income and receive a refund of taxes paid if you received a discount under an employee share scheme (ESS) and included it in your assessable income for:

  • shares, stapled securities or rights to acquire shares or stapled securities (ESS interests) and your interests are subsequently forfeited
  • a right that has been forfeited, lapsed, expired or lost (without the right having been disposed of or exercised).

See also

QC27244