In detail

Understand how tax treatment of employee share schemes (ESS) changed on 1 July 2015.

These templates assist eligible start-up companies to establish and operate an employee share scheme.

Learn how start-up companies with ESS interests and use safe harbour valuation methods can have the valuation derived.

Learn about tax rules applying to employee share scheme interests acquired before 1 July 2009.

News and updates for lodging ESS reports.

Outlines the definition and tax treatment of indeterminate rights.

Find out about employer reporting requirements for employee share schemes.

How to calculate the market value of shares related to employee share schemes.

Find out about restrictions and forfeitures relating to employee share schemes.

Tax relief under the employee share scheme (ESS) rules if you received replacement shares or rights.

Work out tax treatment of employee share schemes for temporary residents and Australian residents in foreign service.

Learn when shares or stapled securities given to non-employees are treated as employee share scheme interests.