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.
Sarah is a Melbourne Tax Partner at Allens Arthur Robinson with more than 20 years of experience. Her expertise is in the areas of corporate, international and employment taxation. Sarah is both a Lawyer and a Chartered Accountant and is a member of the advisory panel to the Board of Taxation.
Current at 17 December 2007 Current at 17 December 2007
Click here to expand/collapse more articles by Sarah BERNHARDT.
Current at 19 March 2013
Click here to expand/collapse more articles by Suzanne HOLSTEIN.