Remuneration and employment taxes paper

Published on 07 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper looks at current and emerging issues in the area of employment taxes, including new rules that impact on employee share and option schemes. The topics covered include:

• deferred cash payments (including carried interests) - FBT, PAYG or CGT?
• work-related 'entertainment' for employees - do we need legislative change?
• reducing the taxable value of fringe benefits - managing the risks
• update on employee share and option schemes - impact of IFRS, payroll tax changes, new rollover rules on takeover/ restructure and new cross-border rules impacting inbound and outbound employees.

Author profiles

Sarah Bernhardt CTA

Sarah has been a Partner in the Tax Group at Allens since 1998 and in that time has advised clients on a wide range of complex income tax issues. Sarah is both a lawyer and a chartered accountant with over 25 years of tax experience. - Current at 15 October 2014

More by Sarah BERNHARDT

• Recent developments in thin capitalisation paper - 18-February-2015
• Will deductions by employees for home to work travel fly? - 22-January-2015
• Employment taxation update including living away from home allowances and employment termination payments paper - 13-March-2013
• The new employee share scheme rules - How do they work paper? - 14-April-2010
• Taxation of employee share schemes – The current state of play paper - 15-July-2009
• Federal Court decision places greater uncertainty over CGT. - 30-May-2008
• TOFA - scope issues - what’s in, what’s not and core interactions paper - 07-February-2008
• The tax consequences of Employee share plans paper - 07-April-2006
• Takeover/restructure roll-over relief for employee shares and options generally - 17-August-2005
• Takeover/restructure roll-over relief for employee shares and options generally welcome. - 18-July-2005
• Using Employee Share Plans/Options to Attract and Retain Employees - Tax Issues seminar paper - 17-February-2004
• PAYG and partnerships: Allocating instalment income - 01-October-2000
• Partnerships and Service Trusts: Calculating and Allocating Instalment Income - 29-August-2000
• Corporate distributions: workshop questions and notes - 27-October-1999
• Current and emerging issues in employment taxes - 09-September-1999
• Current and Emerging Issues in Employment Taxes - 09-September-1999
• Current and emerging issues with the tax provisions - 25-May-1999
• The Bellinz Case and the ruling system - 01-June-1998
• Sec 80E: does "same business" mean "identical business"? - a critical analysis of TR 94/D42 - 01-February-1995
• In defence of an assessment - 01-September-1993

Click here to expand/collapse more articles by Sarah BERNHARDT.

Suzanne Holstein

Suzanne is a Senior Associate at Allens. - Current at 13 March 2013

More by Suzanne HOLSTEIN

• Employment taxation update including living away from home allowances and employment termination payments paper - 13-March-2013
• Takeover/restructure roll-over relief for employee shares and options generally - 17-August-2005
• Takeover/restructure roll-over relief for employee shares and options generally welcome. - 18-July-2005

Click here to expand/collapse more articles by Suzanne HOLSTEIN.