shopping_cart

Your shopping cart is empty

Employment Taxes convention paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 04 Jun 04 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Both State and Federal Governments, impose numerous tax obligations on Australian businesses, with the basis of the tax being the employer/employee relationship. These employment-based taxes include:
- income tax (through the PAYG withholding system)
- fringe benefits tax
- superannuation guarantee
- payroll tax
- workers' compensation.

The purpose of this paper is to review the definitions of 'employee' in respect of the different employment related taxes, discuss the differences between the definitions and approaches for practitioners to deal with such differences.

Author profile

Nicole Bryant FTI
Nicole Bryant, FTI is a Chartered Accountant, Australian Registered Tax Agent, and US CPA (California) with 30 years’ experience in taxation in Australia and the US. Nicole is currently is Managing Director of The Macro Group Chartered Accountants as well as a Partner at Dualis International LLP. Previously, Nicole was the Vice President of International Tax for Billabong International Limited, responsible for all global taxation matters for this then ASX listed entity. Nicole also spent 16 years at PricewaterhouseCoopers, with nearly 5 of those years as a Tax Partner. In addition to her achievements in Australian & international tax, Nicole continues to provide US tax services and advice to clients through her own practice. Her passion for innovative long-term strategic planning and practical detail-driven solutions allows her to continually create positive outcomes for her clients. Nicole has a Bachelor of Commerce, a Master of Taxation, and is a Fellow of the Taxation Institute of Australia. - Current at 28 February 2025

 

This was presented at 33RD QUEENSLAND STATE CONVENTION - MANAGE THE RISK. MAKE THE RIGHT MOVES .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Challenging the paradigm of tax risk management

Author(s):  Grant TOWNSEND

Materials from this session:

Corporate Mergers and Acquisitions

Author(s):  James PETERSON

Materials from this session:

Maintaining integrity and confidence in the tax system

Author(s):  Michael D'ASCENZO

Materials from this session:

Trusts - review your strategies

Author(s):  Mark L ROBERTSON

Materials from this session:

Employment Taxes

Author(s):  Nicole BRYANT

Materials from this session:

GST - Risk Management

Author(s):  Bruce HAMILTON,  Rob DALLA-COSTA

Materials from this session:

Business Structures for SMEs

Author(s):  Peter J MCKNOULTY

Materials from this session:

Tax Consolidation - No more rehearsals. Let the show begin!

Author(s):  Ken SPENCE

Materials from this session:

Tax & GST Update

Author(s):  Susan YOUNG

Materials from this session:

Corporate Fitness - avoid paying tax on your lifestyle

Author(s):  Toby FORD

Materials from this session:

Transfer Pricing - small medium enterprise case study

Author(s):  John BLAND,  Kevin GRIFFITHS,  Dale LEWIS

Materials from this session:

Preparing for the end of the property boom - trading stock

Author(s):  Marc DENOVAN

Materials from this session:

The end of the property boom - capital allowances

Author(s):  Keith BURCHILL

Materials from this session:

Further details about this event:

 

Copyright Statement