Your shopping cart is empty

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: