Published on 23 Oct 13
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Salary packaging gives rise to a number of taxation and similar issues, particularly in relation to fringe benefits taxes. With these issues, there arises both traps and opportunities. It is necessary for corporates to keep on top of issues and changes in relation to salary packaging, to ensure that both its own and its staff’s costs are minimized. This paper gives a high level overview of different issues that arise in salary packaging. In particular, it covers:
- taxation of car benefits
- major issues affecting salary packaging
- recent cases and rulings.
Donna joined Deloitte 3 years ago as an Account Director and is an experienced member of the Deloitte Global Employer Services team in Sydney. Donna has over 20 years' experience in taxation. Donna has experience in all areas of taxation but for many years has focused on being a technical specialist in employment taxes (with a particular focus on FBT). Since joining Deloitte, Donna has worked with a vast number of clients in all areas of employment taxes including FBT, Salary Packaging, PAYG, Payroll Tax, Superannuation Guarantee and Workers Compensation Services.
- Current at
10 June 2015