Glossary Β· Australia
Employee Share Scheme (ESS)
Definition
The Australian tax and regulatory framework governing equity granted to employees, including specific "startup concession" tax treatment for eligible early-stage companies.
Why it matters for a secondary
ESS tax treatment shapes when Australian employees actually want liquidity β a tender offer timed around vesting or a tax-triggering event, like Canva's, is a common pattern directly downstream of ESS rules.
Frequently asked questions
Does "Employee Share Scheme (ESS)" apply the same way everywhere in Asia-Pacific?
No. Each market in this glossary has its own regulator, corporate forms, and rules β this term is specific to Australia. Check the linked market page for the fuller picture.
Is this legal or financial advice?
No. This is orientation for investors and allocators, not legal or financial advice. Confirm current rules with a licensed adviser in the relevant market before acting on anything here.