22/08/2026
For Perth start-ups competing for great people, salary isn’t the only thing on the table.
A qualifying Employee Share Scheme can give employees a genuine stake in the business they’re helping to build, with potential tax advantages that can make equity significantly more attractive. Under the start-up concession, eligible employees can receive shares or options without income tax arising at grant, vesting or exercise, with tax generally deferred until the shares are eventually sold.
But the rules are strict. Company age, turnover, ownership limits, offer terms and, importantly, the market valuation at the date of grant can determine whether the concession applies. Getting one of these wrong can mean falling back into the ordinary Employee Share Scheme tax rules.
If you’re considering offering equity to your team, getting the structure right before anything is signed matters.
Read our latest article to learn how start-up Employee Share Schemes work and what Perth businesses should consider before making an offer.
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