Published on 02 Mar 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- who owns the employment taxes in your organisation?
- who is a 'common law' employee?
- superannuation obligations
- fringe benefits tax obligations
- employee share schemes
- payroll tax.
Martinis a Partner of KPMG with more than 25 years experience advising national and international
corporations on all aspects of employment taxes, equity-based compensation and executive remuneration.
He leads KPMG’s Equity Based Compensation and Executive Remuneration practice and advises boards and
management on all aspects of governance, design, taxation and accounting of remuneration
- Current at
06 January 2016