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← Glossary
Cap Table & Equity

ESS (Employee Share Scheme)

Also: Employee Share Scheme

The Australian framework for giving staff equity, with specific tax rules for startups.

Why it matters

The startup concession can defer tax until a liquidity event — get the structure right early, it's hard to unwind.

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Episodes on Hiring & Team

The Engineer Who Hasn’t Written Code in 9 Months: Jack Rudenko, 10x Labs

Building Tech Teams with James MacDonald · 2 September 2026

The Engineer Who Hasn’t Written Code in 9 Months: Jack Rudenko, 10x Labs
Patrick Buchan: Australia's first new steel mill in 30 years

Engineering in the Hunter · 31 August 2026

Patrick Buchan: Australia's first new steel mill in 30 years
Nobody Knows What to Pay Anymore: A Building Tech Teams Best-Of

Building Tech Teams with James MacDonald · 26 August 2026

Nobody Knows What to Pay Anymore: A Building Tech Teams Best-Of
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Related terms

Option pool / ESOP

Equity set aside to grant to employees as options, usually 10–15% of the company.

Vesting / cliff

Equity is earned over time (vesting); a cliff is an initial period you must pass before any of it is yours.

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