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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:

Author Photo - Ben Travers
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 Click here to expand/collapse more articles by Ben TRAVERS.
 
Daniel Hodgson ATI
Dan Hodgson, ATI is a KPMG Tax Partner, responsible for its People Advisory practice in Perth. Dan began his career in the UK, before joining KPMG when he moved to Sydney in 2002 and later relocated to Perth in 2010. He has almost 20 years of experience assisting employers design and implement all forms of employee incentive arrangements, and has been heavily involved in the consultations that have shaped the current rules that apply to the taxation of employee share schemes. Current at 10 August 2015 Click here to expand/collapse more articles by Daniel Hodgson.

This was presented at 2012 National Resources Tax Conference.

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Individual sessions

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Author(s):  John W DE WIJN,  Andrew BROADFOOT

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Author(s):  James STRONG

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Keeping our ear to the ground - The ATOs administration of the resource rent taxes

Author(s):  Stephanie MARTIN

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