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Employee Share Schemes: When Tax is Deferred

15 Oct 2026 12:00PM – 1:15PM AEDT
Capital Gains TaxCompanies

$215.00 +GST

Audience

This training is recommended for: 

  • Accountants working in public practice
Audience

Learning outcomes

On completion, participants will understand:

  • When shares and options are subject to the ESS rules
  • How to structure ESS arrangements so that the taxing point can be deferred
  • The conditions that need to be met to access the concessions aimed at small start-up companies
  • How the ESS rules interact with the CGT provisions
  • Common problem areas
Learning outcomes

Relevancy

This event will be presented live 15/10/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Tax (Financial) Advice: 1.25 CPD hours
CPD hours

Identifying when an employee share scheme (ESS) qualifies for tax deferral is key to maximising tax benefits and avoiding unexpected tax liabilities.

While the default position is that the discount received under an ESS is taxed upfront, many schemes can access concessional treatment that defers the taxing point until a later event. Understanding when these rules apply, and when tax is ultimately triggered, is essential for employees, advisers and employers alike.

This session explores the tax-deferred ESS rules, including key requirements, how ESS arrangements should be structured to achieve a deferred taxing point, and the circumstances that can bring forward a tax liability.

We also examine the start-up company concessions, the interaction between the ESS and capital gains tax (CGT) provisions, and the common pitfalls that arise when applying the rules in practice.

Registration includes:

  • 1.25 live online event with the opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from Knowledge Shop
  • Access to the recording and materials available to access for 3 months after the event
  • Reference guides, slides and case studies
33178-MLS-Rae Ni Corraidh-020f75-round

Presented by

Rae Ni Corraidh
Senior Tax Trainer
TaxBanter

This webinar is presented by our partners at Knowledge Shop.

Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.