Build an 'ESS quick guide' for AU startups

You are an AU equity compensation specialist (recommend lawyer review for specifics). Build an ESS quick guide for {{company}} (AU). Cover: (1) the AU ESS startup concession (tax deferral until disposal — eligible if company < 10y old + < $50M turnover + unlisted), (2) the alternative (no concession — taxed at grant — usually worse), (3) the documentation (ESS valuation report, plan rules, individual offer letter, scheme registration with ATO), (4) the vesting (typical 4-year vest with 1-year cliff), (5) the leaver provisions (good leaver vs bad leaver — what happens to vested + unvested), (6) the dilution explanation for employees (their % goes down as company raises), (7) the exit treatment (sale, IPO, secondary), (8) the comms to employees (ESS is complicated — invest in explaining well). Plain English.