Published on 27 Aug 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
The title to this paper says it all. Many give themselves comfort that a simple label change is enough to escape the burdens of employees. That is not the case and you will need more than a label change to avoid the current focus on the area.
This paper covers:
- employee v contractor generally
- extended application to specific employment taxes
- ATO/OSR focus
- war stories
- practical considerations for employers.
Shannon is a Partner at Ernst & Young's Brisbane office. She has more than 14 years experience advising on many specialist human capital issues, in particular her speciality relates to the taxation implications of all aspects of employing staff, including: Advising on all employment tax related issues, including employment tax reviews as part of the overall tax risk management:
Effective salary sacrifice arrangements and policy issues, including communication to employees:
Assisting companies to manage their global expatriate programs including review and restructuring of expatriate policies, preparation of tax cost estimates of assignments, and advising on both employer obligations and employee personal tax issues:
Termination and redundancy advice including tax planning opportunities for both the employer and employee.
:Advising on the implementation, tax implications and communication of employee share and option plans (including international plans).
- Current at
08 April 2010
Patricia is a Senior Manager with Ernst & Young. Patricia commenced employment with Ernst & Young in February 2000. Patricia's focus in human capital is on employment tax related issues, in particular:
- Advising on changes to employment taxes legislation including practical considerations around implementation of changes
- Assistance with Australian Taxation Office Reviews and Office of State Revenue Reviews including dealing with the revenue authorities and review of data and systems as relevant
- Assisting with employment tax reviews as part of the overall tax risk management
- Effective salary sacrifice arrangements and policy issues, including communication to employees
- Advising on the implementation, tax implications and communication of employee share and option plans.
- Current at
01 May 2008