6.58 Number of days of overseas employment. (Replaces the merged fields of 6.57 and 6.58)and a new alert box has been added. ACRONYMS Acronym Description ABN Australian business number ATO Australian Taxation Office CHESS Clearing House Electronic Subregister System EOF end of file ESS employee share scheme HIN Holder identification number SIPO Software Industry Partnership Office SRN Security holder reference number TFN tax file number DEFINITIONS Term Description Employee For the purpose of this document, an employee is defined as a participant and owner of employee share scheme (ESS) interests. ESS interest An ESS interest in a company is a beneficial interest in a share, stapled security or a right to acquire them. Intermediary The intermediary (Supplier) is the organisation who has lodged the Employee share scheme (ESS) annual report with the Australian Taxation Office (ATO). This is the organisation (as authorised by the ESS reporting party) that manages the affairs of one or more ESS reporting parties. An intermediary may be an ESS administrator, computer service provider, trustee company, tax agent, accountant or employee of an ESS provider. Reporting party A reporting party (Provider) is an entity that provides an employee share scheme to employees. It is the responsibility of the reporting party to ensure that the Employee share scheme (ESS) annual report is completed correctly and lodged with the ATO by the due date. Start-up company A start-up company for the purposes of ESS is a company that fits the definition prescribed by the law (i.e. unlisted, less than $50m turnover,
Where the employee has a legal single name only, this field must be blank filled. The legal single name must be provided in the Surname or family name field. 6.35 Second given name – the employee’s second given name must be provided in this field. If second given name is unknown, then the employee’s second initial should be provided in this field. If the employee has no second given name this field must be blank filled. Where an employee has more than two given names, the third and subsequent given names or initials are not to be provided. SRN/HIN – this relates to the employee and is the identification number given to the investor by the issuer of the securities. SRN is allocated by an issuer to identify a holder on an issuer sponsored or certificated subregister. HIN is a number identifying registration on the Clearing House Electronic Subregister System (CHESS) subregister. Scheme type – the scheme type describes the way in which the scheme fits with the legislation. Valid scheme types are: E – Taxed up-front scheme – eligible for reduction D – Deferral schemes N – Taxed up-front scheme – not eligible for reduction P – ESS interest acquired pre 1 July 2009 S – Start-up concession Security reference code - Security code identifies the financial product. It may be either an Australian securities exchange (ASX) code or an International Securities Identification Number (ISIN) security code. Number of ESS interests from taxed up front schemes eligible for reduction – the number of ESS interests acquired during the financial year not eligible for deferral but eligible for reduction. This number is only required to be reported in the year the ESS interests are acquired. It will not be required to be reported again in a future year. If the Scheme type field is E this field may be greater than zero. If the Scheme type field is D, N, P or S this field must be zero filled.
116-153 Street address line 1 23 MOUSE STREET 154-191 Street address line 2 Blank fill 192-218 Street address suburb, town or locality ASPLEY 219-221 Street address state or territory QLD 222-225 Street address postcode 4034 226-245 Street address country Blank fill -26 SRN/HIN I987654321 -26 Scheme type E 2-2 Security reference code Blank fill 2-2 Number of ESS interests from taxed up front schemes eligible for reduction 00000001000 Discount from taxed up front schemes – eligible for reduction 00000005000 3-3 Number of ESS interests from taxed up front schemes - not eligible for reduction 00000000000 Discount from taxed up front schemes – not eligible for reduction 00000000000 3-3 Number of ESS interests acquired during the year under deferral scheme 00000000000 3-3 Number of ESS interests with a deferred taxing point arising during the year 00000000000 3-3 Discount from deferral schemes 00000000000 3- Discount on ESS interests acquired pre 1 July 2009 – and ‘cessation time’ occurred during the financial year 00000000000 - TFN amounts withheld from discounts 0000000000000 - Discount amounts are assessable or gross (=A or G) A -4 Number of shares acquired under start-up concession 00000000000 4-4 Market value of shares acquired under start-up concession 0000000000000 4-4 Acquisition price of shares acquired under start-up concession 0000000000000 4-4 Number of options acquired under start-up concession 00000000000 4-4 Market value of ordinary shares on the date options acquired under start-up concession 0000000000000 4-4 Exercise price of options acquired under start-up concession 0000000000000 4-4