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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 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
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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 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

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

Author(s):  Richard F EDMONDS

Materials from this session:

Division 7A revisited

Author(s):  Arthur ATHANASIOU

Materials from this session:

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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