Employee share scheme (ESS) annual report specification v3.1.1

Version
3.1.1
Original Published Date
Status
Current
Tax Category
Payroll
Tax preparation
Business accounting
Investment bodies
Resource Type
Specifications
Description

A final version of the Employee share scheme (ESS) annual report v3.1.1 specification is now available.

This specification is to be used in the development of software for the electronic lodgment of the Employee share scheme (ESS) annual report for the 2020 and subsequent financial years.

Changes in this version of the specification

  • How to lodge the ESS spreadsheet online section added.
  • Extension of time to lodge section has been updated.

Changes to data records, values, definitions and examples

  • 6.3 Report specification version number has been updated to new version
  • Changed 6.49 Discount on ESS interests acquired pre 1 July 2009 – and ‘cessation time’ occurred during the financial year to a filler field.
  • 6.37 Scheme type field has had P removed from the valid scheme types.
  • 6.39 Number of ESS interests from taxed upfront schemes eligible for reduction - removed scheme type P.
  • 6.40 Acquisition price of shares acquired under taxed upfront schemes – eligible for reduction - removed scheme type P.
  • 6.41 Discount from taxed upfront schemes – eligible for reduction - removed scheme type P.
  • 6.43 Acquisition price of shares acquired under taxed upfront schemes – not eligible for reduction- removed scheme type P.
  • 6.44 Discount from taxed upfront schemes – not eligible for reduction - removed scheme type P.
  • 6.45 Number of ESS interests acquired during the year under deferral scheme - removed scheme type P.
  • 6.46 Number of ESS interests with a deferred taxing point arising during the year - removed scheme type P.
  • 6.47 Acquisition price of shares acquired under a deferral scheme - removed scheme type P.
  • 6.48 Discount from deferral schemes with a deferred taxing point during the year - removed scheme type P.
  • 6.52 Number of shares acquired under start-up concession - removed scheme type P.
  • 6.53 Market value of shares acquired under start-up concession - removed scheme type P.
  • 6.54 Acquisition price of shares acquired under start-up concession - removed scheme type P.
  • 6.55 Number of options acquired under start-up concession - removed scheme type P.
  • 6.56 Market value of ordinary shares on the date options acquired under start-up concession - removed scheme type P.
  • 6.57 Exercise price of options acquired under start-up concession - removed scheme type P.
  • All instances including field names, of the word up front have been corrected to upfront.

A detailed list of all changes can be found in the section Changes to this version of the specification.

Last modified date