Tax Treatment of Employee Share Schemes

House of Representatives

The House of Representatives Committee on Tax and Revenue has commenced an inquiry into the tax treatment of employee share schemes (ESS).

In 2015 the Government made a number of changes aimed at improving the taxation treatment and administrative arrangements for ESS. The Committee will inquire into the effectiveness of the 2015 ESS changes and examine the challenges faced by companies in setting up an ESS arrangement and how taxation treatment affects the structure of current ESS arrangements.

Submissions from interested individuals and organisations are invited by Thursday, 19 March 2020. The preferred method of receiving submissions is by electronic format lodged online using a My Parliament account.

/Public Release.