What is the price of ESS abroad

What is an ESS scheme?

The concept of an ESS is defined as a scheme under which “ESS interests” in a company are provided to employees or associates of employees in relation to the employee’s employment. ESS interests can either be by way of shares or options in the company.

What are the Australian ESS rules?

The article below outlines the Australian ESS rules and broadly how they apply to Australian expats and non-residents of Australia. The concept of an ESS is defined as a scheme under which “ESS interests” in a company are provided to employees or associates of employees in relation to the employee’s employment.

What is the cost base of ESS interests?

The cost base of ESS interests depends on when the discount is taxed. If the discount given for the ESS interests was taxed at acquisition, the cost base for CGT purposes will be the market value when you became a temporary resident or the market value at acquisition if you acquired them while you were a temporary resident.

What does ESS stand for?

The email alert contains updates on information about employee share scheme (ESS) reporting. Legislative Instrument ESS 2015/1 ceased to be in force as of 1 October 2025 and has been replaced by Legislative Instrument LI 2025/16: Methods for Valuing Unlisted Shares for the Employee Share Scheme start-up concession.