$20.$ Employee share scheme $($ESS$)$ If a company provides ESS interests to an employee $($or his$/$her associate$)$ during an income year, the company must give the employee $($by $14$ July after the end of the year$)$ and the Commissioner $($by $14$ August after the end of the year$)$ a statement in the approved form containing prescribed information relating to the scheme. This information does not include details of the company$$s estimate of the market value of the interest. The employee must seek to obtain the market value of the interest at the time of acquisition. Is this statement true or false? $1)$ True $2)$ False