Tax Articles
Deciphering the ESS Start-Up Concession: Eligibility and Benefits for Australian Companies and Employees
The Employee Share Scheme (ESS) start-up concession has been a part of Australian Government policy since July 2015. The concession aims to boost Australia’s global competitiveness in the treatment of employee share schemes by giving eligible companies certain benefits. This article provides a comprehensive summary of the ESS start-up concession and its qualifying conditions.