Checklist · Taxation
Employee share scheme deferred taxing point checklist
The deferred taxing points and the 30-day rule on the Australian Taxation Office tax-deferred schemes page, for shares and rights, including the end of cessation of employment as a taxing point from 1 July 2022.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the authority it cites, for Australia.
- Version
- 1
- Source
- Written for this library
When to use it
Use when an employer is working out whether discount on an employee share scheme interest is deferred, and which income year the deferred taxing point falls in. The general conditions are not on this page.
Used for these tasks
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may list each interest and the dates of grant, vesting, cessation and disposal; the lawyer decides whether the scheme qualifies and which taxing point is the earliest.
AI may
- Build a row per interest from the offer documents and the disposal notices
- Apply the 30-day rule to a disposal date the lawyer has accepted
- Flag an ESS statement that may need amendment if the 30-day rule moves the taxing point into the next year
AI must not
- Must not decide that the general conditions are met
- Must not treat cessation of employment on or after 1 July 2022 as a deferred taxing point
- Must not calculate the discount to be reported
The lawyer checks
- The scheme and the employee meet the general conditions, from the page that states them, before any deferral is accepted
- The earliest of the points on this page is identified separately for shares and for rights, and for interests acquired before and after 1 July 2015
- A disposal within 30 days moves the taxing point to the disposal, and the ESS statement and annual report are amended if they have already been issued
- A salary-sacrifice scheme is checked against the $5,000 cap and the 75 per cent participation condition on the page
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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