12 - Employee share schemes 2013
This question is about discounts on 'employee share scheme interests' (ESS interests) that you received under an employee share scheme. ESS interests are:
shares
stapled securities (provided at least one of the stapled interests is a share in a company)
rights to acquire shares and stapled securities.
The discount is the difference between the market value of the ESS interests and the amount you or one of your associates paid to acquire them.