Published on 04 May 06
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
With the changing economies and different levels of skills available, it is becoming evident that more and more Australians are required to work overseas both on short term and long term assignments. Unfortunately there are many complexities that are often overlooked when dealing with posting Australian employees overseas. This paper looks at some of the more common issues that arise in this area and includes the following:
- changes to the 91 days continuous employment exemption covered under S23AG
- review of the 91 days continuous employment on an approved project covered under S23AF
- review of residency vs non-residency on short and long term assignments
- double tax agreements
- review of other employment taxes.
Deborah is a Tax Manager in the International Assignment Solutions group at PricewaterhouseCoopers. As qualified CPA she has worked with PricewaterhouseCoopers for seven years. Deborah specialises in expatriate tax programmes and is responsible for the administration and management of several large expatriate programmes in Perth. She advises global clients on general employment issues such as superannuation, FBT, remuneration; employment contracts, PAYG, residency and tax equalisation policies as well as assisting both expatriates and impatriates on Australian tax matters.
- Current at
29 March 2006