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ETPs - Getting it right seminar paper

Published on 12 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Failing to keep up to date with the extent and complexity of the special tax rules that apply to ETPs can be a trap for busy practitioners. This seminar paper canvasses many of the issues that practitioners sometimes don't get right when dealing with ETPs including:
- what payments are included (treatment of small business concession)
- documentation required
- taxed v untaxed
- components of an ETP
- rates of tax
- termination payments surcharge
- RBL issues and strategies.

Author profile:

Glynn FLAHERTY
Glynn is a Director of Payroll Matters Pty Ltd. He specialises in all employment related taxation areas including superannuation, payroll tax, WorkCover, PAYG, FBT and salary packaging. Glynn is the technical author and advisor to a number of payroll related publications and software products.
Current at 12 August 2004
Click here to expand/collapse more articles by Glynn FLAHERTY.
 

This was presented at 38TH SOUTH AUSTRALIAN STATE CONVENTION: A SPECTACLE OF TAX.

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ATO Audits and Activity

Author(s):  Annette CHOOI

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