I would think your situation is different to the ATO example. In...

I would think your situation is different to the ATO example. In the ATO example Tara had rights to the shares under the start-up concession which was 1 July 2017.

In your case, as I understand it, you do not have rights to the shares until you fulfil the "incentive", which I assume is to stay with the company for a particular period. My guess, is that you had no rights to the shares until they were released from escrow (as you would not have fulfilled the incentive conditions before then).

I am not saying that you do not qualify for the discount (I really don't know), but that your situation is not comparable to the ATO example.