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Employment Taxes presentation

Member Price: Free
Non Member Price: $15.00

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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 presentation 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 .

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Employment Taxes

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