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What to look for when your client has an international workforce


In the context of today’s increasingly competitive marketplace, which demands a globally competitive and mobile workforce, employers and employees 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 addition to this, recent changes to tax legislation, including foreign exempt income provisions and proposed changes to living-away-from-home benefit provisions, are having a significant impact on Australian employers and their management of inbound and outbound assignees.

This article discusses relevant tax rules impacting inbound and outbound assignees and their employers, including employer obligations relating to PAYG withholding, payroll tax, superannuation guarantee, fringe benefits tax, proposed living-away-from-home benefit changes, relocation policies, bonus sourcing, and employee share scheme income, and the impact of changes to the rules about the exemption for foreign employment income derived by Australian residents.

Author profiles

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
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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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