Published on 18 Nov 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper examines the current state of play in a number of areas of taxation relevant to employers of staff and independent contractors. Issues covered include:
- PAYG withholding
- fringe benefits tax
- superannuation guarantee
- pay-roll tax
- personal services income
- employee share and option plans.
Tanya is a Principal in the Perth office of Ernst & Young and has 12 years experience in corporate tax, particularly in the areas of consulting, planning and compliance. She specialises in employment taxes including FBT, PAYG and superannuation guarantee. Prior to joining Ernst & Young, Tanya gained first hand experience with the oil and gas industry whilst working with Woodside. Tanya is a regular presenter at various professional bodies, including the Taxation Institute.
- Current at
26 June 2006