Published on 04 Jun 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Both State and Federal Governments, impose numerous tax obligations on Australian businesses, with the basis of the tax being the employer/employee relationship. These employment-based taxes include:
- income tax (through the PAYG withholding system)
- fringe benefits tax
- superannuation guarantee
- payroll tax
- workers' compensation.
The purpose of this paper is to review the definitions of 'employee' in respect of the different employment related taxes, discuss the differences between the definitions and approaches for practitioners to deal with such differences.
Nicole is a Director in the Employment & Wealth group of PricewaterhouseCooper's Brisbane Tax Practice. She has more than nine years experience in tax matters and specialises in advising high net worth individuals and corporate groups on individual and employment tax matters such as employee share and option plans, fringe benefits tax and salary packaging, superannuation and retirement planning. Nicole is a Chartered Accountant and has a Bachelor of Commerce from the University of Queensland and a Master of Tax from the University of New South Wales. Nicole is a Fellow of the Taxation Institute of Australia.
- Current at
26 March 2004