Employee Share Schemes

The employee share scheme (ESS) tax regime was reformed in 2018. Since then, we have received various questions about how the law applies in certain scenarios and interacts with other regimes (such as PAYE and FBT). Given the wide range of issues we have been asked to consider, we have produced six items (five interpretation statements and one question we’ve been asked), with each one focusing on specific tax implications for ESS. We decided to take this approach, rather than producing one larger item, so it is easier for people to find guidance on the issue that they are interested in. Together these items aim to provide guidance and examples that demonstrate the Commissioner’s (draft) view on some of the issues related to ESS. 

The Reading Guide outlines the issues each item addresses, with the intention of helping you determine which items you are interested in commenting on.

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