Glossary

Note: All the information provided as part of ESS Reporter is a guide only, designed to assist you in fulfilling your ESS Reporting obligations. This information is general in nature. Consult your professional taxation adviser or the Australian Taxation Office (ATO) for all the specific requirements of your Employee Share Scheme obligations.

The  ATO website has numerous web pages detailing all aspects of a Provider's Employee Share Scheme obligations.

ABN

An Australian Business Number is allocated to each individual or entity registered on the Australian Business Register - see http://abr.business.gov.au/ for more information. The ABN is a unique 11 digit number.

Provider

Individual or entity making the payment. The Provider is responsible for reporting details of all specified payments to each Employee. See the ATO website for more information about which payments must be reported.