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Tax issues arising for globally mobile employees paper


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:

Daniel Hodgson
Current at 08 October 2012 Click here to expand/collapse more articles by Daniel Hodgson.
Author Photo - Ben TRAVERS
Ben is a Manager in the Employment Taxes Group within KPMGs Sydney taxation division. The Group focuses on advising on salary packaging and fringe benefits tax issues, and also provides assistance on employee share and option schemes, payroll tax, PAYG issues, termination payments and superannuation. Ben consults to a wide group of clients across many different industries including finance, construction, energy and natural resources, communication, property, entertainment, transport and government. Ben has advised some of the worlds largest multinational corporations on FBT issues.
Current at 7 December 2005 Current at 26 September 2012 Click here to expand/collapse more articles by Ben TRAVERS.


This was presented at 2012 National Resources Tax Conference .

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Individual sessions

Preparing for tax disputes

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

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MRRT - Where are we now?

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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