• Employee Share Scheme (ESS) annual report

    In order to access the ESS client form, you must ensure your client is added to your client list for the Income tax role.

    This form is used to lodge ESS annual reports for entities that: 

    • provided an employee share scheme during the 2016 (or later) financial year, and 
    • had at least one employee with a taxing event during that year. 

    The form can be used to submit an ESS report for no more than 50 employees. 

    Users must have the correct permissions set by their Administrator in Access Manager to view and lodge the form. 

    To set the required permissions in Access Manager: 

    • under My Business select Access and permissions 
    • select the user to be modified 
    • select the Client tab 
    • under ATO Transactions select both the Prepare and Lodge check boxes next to Employee Share Scheme Annual Report 
    • under Administration select the View and action own mail check box. 

    You can save the report to complete at a later time, however the report must be resumed within 14 days or the information will be lost. 

    You must lodge the ESS annual report by 14 August after the end of the financial year that is being reported. 

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If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.


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