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Remuneration and employment taxes paper


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 is a tax lawyer and accountant with more than 30 years' experience as a tax practitioner. She was a Partner for more than 19 years in the tax group at Allens and is now a sole practitioner with expertise in corporate, international and employment taxation (including employee share schemes and executive remuneration). Sarah is a member of the Law Council's Tax Committee and is also a former member of the advisory panel to the Board of Taxation. Academic Qualifications: • Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB) Professional Designations: • Chartered Tax Advisor (CTA) • Chartered Accountant (CA) - Current at 25 August 2020
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Suzanne Holstein
Suzanne is a Senior Associate at Allens. - Current at 13 March 2013
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This was presented at 44th Victorian State Convention: Surfing the Wave .

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Individual sessions

Part IVA and Division 165: where are we now and where are we heading?

Author(s):  Richard F EDMONDS

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Division 7A revisited

Author(s):  Arthur ATHANASIOU

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Capital structuring for corporate groups

Author(s):  Gordon THRING

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Tax cases, rulings and announcements that have changed the tax landscape

Author(s):  Keith JAMES

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