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What you may need

Information we require if you participated in an ESS.

Last updated 25 June 2019

You will need your Employee share scheme statement from each employer with whom you participated in an employee share scheme. Each statement shows the amount of your discount and whether your discount was from a:

  • taxed-upfront scheme eligible for reduction
  • taxed-upfront scheme not eligible for reduction
  • deferral scheme, or
  • pre-1 July 2009 scheme and a cessation time occurred during 2018–19.

Statements may also show 'tax file number (TFN) amounts withheld' where applicable. TFN amounts withheld are amounts of tax withheld when you do not provide your TFN or ABN to your employer.

If you received ESS interests from a foreign employer, you might not receive an Employee share scheme statement.

If you do not have all your Employee share scheme statements or comparable statements, contact your employer. If you are unsuccessful in obtaining any of these, see PAYG payment summary - individual non-business.

If an associate has acquired an ESS interest as a result of your employment, you must include the discount in your assessable income. Your associate will not need to include the discount on their tax return.

If you qualify as a temporary resident for tax purposes, special rules may apply if you acquired ESS interests under pre-1 July 2009 employee share scheme rules or ESS interests under an employee share scheme. For more information, see ESS - Foreign income exemption for Australian residents and temporary residents.

If you disposed of your ESS interests because of a corporate restructure or takeover and received replacement shares, stapled securities or rights, special provisions may apply. For more information, see ESS - Rollover relief.