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 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.
• Bachelor of Commerce and Bachelor of Law, University of Queensland (B Com/LLB)
• Chartered Tax Advisor (CTA)
• Chartered Accountant (CA)
- Current at
25 August 2020
Suzanne is a Senior Associate at Allens.
- Current at
13 March 2013