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Taxing Foreign Employment

Published on 20 Jul 2010 | Took place at Education Development Centre, Hindmarsh , SA

The Federal Government’s changes to the foreign employment income exemption will have ramifications for international assignees and employers. The impact of this change could be a higher overall tax cost for employees who remain Australian Tax residents whilst earning income in a foreign country, and additional costs and obligations for employers. In reviewing these changes, this event provided practical guidance on the impacts for both the employees and their employers, including:

  • overview of the amendments to tax foreign employment income
  • taxation costs for the employee, and utilising foreign tax credits
  • additional obligations for employers, including on-costs
  • tax effective packaging and income equalisation arrangements.
This event was part of the Bi-Monthly series.

Individual sessions

Tax update

Author(s):  Steven LEANEY This presentation covers:

  • ATO Compliance Program 2010-2011
  • cases
  • interpretative decisions
  • decision impact statement - Forrest vs FCT
  • draft rulings - TR 2010/D3
  • Division 7A.
Materials from this session:

Taxing foreign employment

Author(s):  Layton GOULD This presentation covers:

  • background
  • overview of the changes to section 23AG
  • issues for employees
  • employer issues
  • planning opportunities.
Materials from this session: