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Tax issues arising for globally mobile employees paper

Published on 17 Oct 12 by NATIONAL DIVISION, THE TAX INSTITUTE

Today’s increasingly competitive marketplace demands a globally competitive and mobile workforce. Employers and employees today are faced with a range of taxation issues relating to assignees who enter Australia from overseas (“inbound assignees”) and assignees who depart Australia to work overseas (“outbound assignees”). In the current climate, understanding the taxation implications of a mobile workforce is crucial to the success of a global mobility program.

This paper considers:

  • tax residency and the temporary resident rules
  • impact of the application of double tax agreements
  • proposed LAFHA changes
  • removal of foreign income exemption
  • sourcing of bonuses and employee share scheme reporting
  • employer tax obligations for inbound and outbound assignees.

Author profiles

Ben Travers ATI
Photo of author, Ben TRAVERS Ben Travers is the Lead Partner of the International Executive Services practice in KPMG Tax, Melbourne. He has over 12 years specialist experience advising Australian and multinational organisations on a broad range of international tax and assignment policy issues associated with maintaining a global workforce. Ben is actively involved in the interpretation and application of assignment policies, domestic law obligations and Double Tax Agreements. - Current at 01 March 2012
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Daniel Hodgson ATI
Dan is the Partner of KPMG’s People Services tax practice in Perth. Dan has 20 years’ experience assisting multinational companies with managing the income tax compliance issues associated with their globally mobile employee populations, as well as providing consulting and advisory services to companies in Australia with regard to executive remuneration and retention strategies and local employment taxes including FBT and payroll tax. Having relocated from the UK, Daniel started his career with KPMG in Sydney in 2002 before relocating with his family to Perth in 2010. - Current at 23 October 2019
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This was presented at 2012 National Resources Tax Conference .

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