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29 Apr 10 Income tax and FBT obligations for payments made for work performed overseas - TD 2010/D1

On 28 April 2010, the ATO released draft Taxation Determination TD 2010/D1 for public comment by 28 May 2010.

Its full title is "Income tax and fringe benefits tax: can a non-resident employer be:
(a) required to withhold amounts from salary and wages paid to an Australian resident employee for work performed overseas under s 12-35 of Schedule 1 to the Taxation Administration Act 1953?
(b) subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas?

The answer given to the question posed in the Determination is Yes.


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