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Employee Share Scheme (ESS) Tax

Calculate AU tax on RSUs, options, and share rights for expats — including the apportionment between AU and foreign work days (source-country rules).

Your ESS Details

Taxed at vesting as ordinary income. AU source = (AU work days / total vesting period) × value at vesting.

Taxed when exercised (or at vesting if taxed-upfront scheme). Discount = market value − exercise price.

Concessional: $1,000/yr discount exempt. Tax-deferred until cessation of real risk of forfeiture or 7 years.

Number of Shares/Units Vesting

Market Value at Vesting (A$)

Exercise / Strike Price (A$)

Total Vesting Period (days)

AU Work Days in Vesting Period

Your Salary (A$/yr, for bracket)

AU Tax Residency at Vesting

Shares Sold Immediately?

Multi-tranche modelling, cross-border apportionment, and ATO ESS annual return assistance.

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