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Chapters

  1. Payroll tax guide – Shares and options
  2. What is an Employee Share Scheme (ESS) interest?
  3. Declaring ESS interest for payroll tax
  4. Calculating wages arising from the grant of a share or option
  5. Restrictions on the disposal of shares and options and other conditions
  6. Consideration paid or given
  7. Shares and options granted in an overseas parent company and exchange rates
  8. Withdrawal, cancellation or exchange shares or options
  9. Rescission, lapse or forfeiture of shares and options
  10. Dividend equivalents
  11. Application of nexus provisions
    to ESS

1. Payroll tax guide – Shares and options

About this guide

This guide provides detailed information and examples about Employee Share Scheme interests and payroll tax in New South Wales.

For more general information read the shares and options page.

We advise that you read this guide with: