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  • Employee share scheme (ESS)

    An ESS is a scheme under which shares, stapled securities and rights (including options) to acquire shares and stapled securities in a company are provided to its employees (including current, past or prospective employees and their associates) in relation to their employment. Usually shares or rights acquired under an ESS are acquired at less than market value.

    The trustee of your SMSF is an associate of each member of your fund, and there are specific tax rules for shares or rights acquired by an associate.

    See also:

      Last modified: 16 Jun 2016QC 26221