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Reforms to living-away-from-home allowances paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 17 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

A discussion of the changes to the tax treatment of “benefits” provided to employees living away from the usual places of residence on a temporary basis and what it means for both employees and employers.

This paper covers: 

  • background of the taxation of living away from home fringe benefits
  • rationale for changes 
  • summary of changes 
  • what does this mean for employees and employers?
    .

Author profile

Elizma Bolt
Elizma Bolt, ATI, is a senior partner with more than 25 years’ experience at professional services firm, Deloitte Sydney, where she now specializes in advising her clients on Tax matters relating to their engagement with workers. Elizma works across all industries and sectors of business, government (both Federal and State) and the not-for-profit sector. As the lead partner responsible for Deloitte’s national employment taxes practice, Elizma has extensive experience in FBT, salary packaging, PAYG, payroll tax, superannuation guarantee and workers’ compensation services. Elizma provides her clients with expertise on the interaction between FBT and GST, employment taxes reviews, prudential pre-audit reviews, contractor reviews, due diligence related work, remuneration strategy development and planning opportunities. Elizma also leads the business in applying data-analytical methodologies to complex employment tax problems, superannuation remediation projects and the payroll tax treatment of employee share schemes. - Current at 20 March 2018
Click here to expand/collapse more articles by Elizma BOLT.

 

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