---
title: "Employee share scheme deferred taxing point checklist"
url: "https://ailawframework.com/precedents/taxation/ess-deferred-taxing-point"
type: "precedent"
site: "AI Law Framework"
id: "a26-ess-deferred-taxing-point"
area_id: "A26"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A26-T1-R14"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/taxation/ess-deferred-taxing-point  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Taxation](https://ailawframework.com/precedents/taxation.md)
- Jurisdictions: Australia
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the authority it cites, for Australia.

## 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

- [Map taxing points for an employee share or option plan](https://ailawframework.com/practice/taxation/map-taxing-points-for-an-employee-share-or-option-plan.md)

## 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

## Authorities

- [Australian Taxation Office, Tax-deferred schemes (last updated 1 April 2022): deferred taxing points for shares and rights, the 30-day rule, salary sacrifice, real risk of forfeiture, and disposal restrictions](https://www.ato.gov.au/businesses-and-organisations/corporate-tax-measures-and-assurance/employee-share-schemes/employers/types-of-ess/concessional-ess/tax-deferred-schemes)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/taxation/ess-deferred-taxing-point and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*