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Deductibility of employer contributions made to employee remuneration trusts

Publication date: 09 Sep 14 | Source: INTAX

Issue: June 2014

Pages: pp 15-17

Abstract:

The Tax Office recently released Draft Taxation Ruling TR 2014/D1, which explains the tax consequences for employers who participate in an employee remuneration trust arrangement (ERT). This article focuses on the circumstances in which a contribution made by an employer to the ERT would be deductible to the employer.

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Clive Bird CTA
Clive is a Tax Partner with William Buck. - Current at 09 June 2004
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