Employee Share Scheme (ESS) companion guide 1.2

This guide provides information to assist ESS suppliers, reporters, digital service providers and other interested parties to complete and supply the Employee Share Scheme (ESS) annual report.

It contains instructions and examples of legislative requirements and commonly reported scenarios.

Although this version currently supports users of the ESS ERS version 3.1.2 and the ESS online platform, it provides useful information for all ESS users.

For further information email ATO-ESS@ato.gov.au.

Differences between version 1.1 and version 1.2

• Updated lodgment methods to current electronic reporting specification (ERS) versions.
• Change to ‘cessation of employment’ as a taxing point for deferred schemes.