market value of the underlying share on the date of the taxing point (acquisition or deferred).value of any consideration (money or other consideration – for example, shares) given to acquire the ESS rights (consideration does not include the exercise price).date of acquisition, and date of deferred taxing point (if applicable) for the ESS rights.type of scheme the ESS rights were issued under.Information you may be asked for when using this calculator includes: you are reporting in the 2019–20 income year or later, as these rights will have expired.
a cessation event occurred before 1 July 2009 (these ESS rights are taxable under the ESS law that applied at that time), or. have an expiry date more than 10 years after the acquisition date, or. have an expiry date more than 7 years after the acquisition date, if the taxing point for the interests is between 1 July 2009 and 30 June 2015. have an expiry date more than 15 years after the acquisition date, if the taxing point for the interests is after 30 June 2015. were issued under a deferral scheme and those rights (or shares acquired as a result of exercise of those rights) were disposed of within 30 days after the deferred taxing point (this is called the 30-day rule). are eligible for the start-up company concession. You will not be able to use this calculator where the rights: You should use the results as an estimate and for guidance purposes only. The calculator results are based on the information you provide at the time of calculation. Information you need for this calculator. Combine the results to work out the final reportable discount amount. If more than one parcel of rights was granted to an employee under one or more ESS in the financial year, you need to complete a separate calculation for each parcel or ESS. Individuals can choose to use this method or another accepted method to value unlisted rights. This calculator uses tables set out in the regulations to value unlisted rights acquired under an employee share scheme. We will accept a number of methods used to calculate market value. It will calculate the discount amounts on ESS interests you provide to your employees, where those interests are unlisted rights. If you are an employer, this calculator will assist you to prepare ESS statements for your employees and an annual report. weighted average share closing price for your underlying shares. discount you receive from participation in an employee share scheme. If you are an employee and have acquired unlisted rights to listed shares through an ESS, this calculator will help you work out the: 
These changes took effect on 1 July 2015. This calculator has been updated to reflect changes to the tax treatment of employee share scheme (ESS) interests.
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