International tax & business 2012

What to look for when your client has an international workforce

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2012


In the context of today’s increasingly competitive marketplace, which demands a globally competitive and mobile workforce, employers and employees are faced with a range of taxation issues relating to assignees who enter Australia from overseas (“inbound assignees”) and assignees who depart Australia to work overseas (“outbound assignees”). In addition to this, recent changes to tax legislation, including foreign exempt income provisions and proposed changes to living-away-from-home benefit provisions, are having a significant impact on Australian employers and their management of inbound and outbound assignees.

This article discusses relevant tax rules impacting inbound and outbound assignees and their employers, including employer obligations relating to PAYG withholding, payroll tax, superannuation guarantee, fringe benefits tax, proposed living-away-from-home benefit changes, relocation policies, bonus sourcing, and employee share scheme income, and the impact of changes to the rules about the exemption for foreign employment income derived by Australian residents.

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International tax & business 2012

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