Employee Share Scheme Reporting

The Australian Taxation Office (ATO) has reporting obligations in place affecting those who offer employee share schemes. Find out how our ATO-approved software can simplify your reporting obligations.


The Australian Taxation Office (ATO) have reporting obligations in place, affecting those who offer shares or share options to their employees. From the income year ending 30 June 2016, some employers can no longer lodge their Employee Share Scheme (ESS) reporting with the ATO using paper or by bulk load Excel spreadsheet. The deadlines to comply with the new reporting requirements are:

  • Employee reports (payment summaries) are due to be issued to employees by 14 July 2017

  • ATO reports are due for lodgement with ATO by 14 August 2017.

What do the ATO reporting obligations mean for you?

If you are an employer:

You will need to:

How can ShineWing Australia help?

Reporting <50 employees
(with an Australian ABN)

  • Manually complete ATO form

ShineWing Australia can help with the completion of the manual forms

Reporting >50 employees OR
Reporting <50 employees
(without an Australian ABN)


  • Purchase software

  • Develop own in-house software

  • Use an agent with ATO-approved software

Our Complete Tax Solution ESS Toolkit can be used to assist clients with their ESS reporting requirements (further information below).

With globally mobile employees





Indicate on each employee’s PAYG summary:

  • Whether the reported figures are gross or apportioned between Australian-sourced/other work

  • Report assignment dates (optional)

Our Complete Tax Solution ESS Toolkit can be used to assist clients with their ESS reporting requirements (further information below).


Innovative solution

ShineWing Australia has developed compliant software that has been approved by the ATO to enable employers to simplify their online annual employee share scheme reporting obligations.

We have developed the 'Complete Tax Solutions Employee Share Scheme' Toolkit (CTS ESS Toolkit) which can help you meet the new ESS reporting requirements. ShineWing Australia is one of only a handful or providers to have passed ATO testing and we have ATO approval for the software.

The table below outlines the types of companies that are most likely to benefit from using the CTS ESS Toolkit.

Company profile



Large, privately
owned company

(>50 reportable employees)

  • Commonly tax and finance is done in-house and support required for one-off compliance and
    advisory projects such as ESS reporting.


Head-quartered overseas
(either >50 reportable employees or <50 if no ABN)

  • With subsidiaries/employees in Australia particularly if:

  • Australian employees are in split roles here and overseas

  • Where finance and payroll functions are based offshore, and no access to the required software for ESS reporting


ASX listed company


  • And you are currently reporting ESS information through the Australian Share Registry, the ESS reporting requirement changes are unlikely to affect you. However, you may wish to consider the CTS ESS Toolkit as an alternative means of meeting your ESS reporting requirements.

Next steps

Time is limited to make arrangements to comply with the new ESS reporting. The ATO is particularly keen to ensure corporates are compliant and providing timely and accurate reporting.

Now is the time to ensure your business is not left behind and you have everything in place ready for reporting season. We can provide a fully outsourced service or license our software; whichever you prefer.

If you would like to discuss how to comply with these new changes, or learn more about how our ESS Toolkit will help you, please contact either Sam Morris or Justin Batticciotto on the details below:

Sam Morris
Partner, Tax
E smorris@shinewing.com.au
T +61 3 8635 1980

Justin Batticciotto
Associate Director, Tax
E jbatticciotto@shinewing.com.au
T +61 3 8635 1946