| http://www.w3.org/ns/prov#value | - The Australian Taxation Office (ATO) is increasing its focus on ESS reporting compliance so employers should be aware of some of the traps, particularly if awards have been granted to internationally mobile employees.Share plan reporting will be required in two broad situations: if an employee was granted an award during the 2013???14 tax year and the discount on that award was taxable during that
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