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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Australia / Author details

Author details | Australia

Australia

Naomi Smith

Naomi Smith is a specialist in trust taxation, capital taxes, non-domiciled

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6.4 Outbound employees assigned abroad

1.4 Other employer costs/subsidies

2.1.6 Local development tax

2.1.2 Form TD-1

2.1.1 Withholding obligation

6.3 Inbound employees on assignment

3.2 Restricted Stock Units (RSU's)

3.5 Redundancy pay

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1 Employer registration

3.4.3 Maternity leave

2.2 Withholding of social security

2.2.1 Employee's pension insurance (EPI)

7. Travel and subsistence

3.1 Tax exempt remuneration

9.3 Work visas

2.2.5 FONACOT withholding

3.2 Food coupons

2.1.6 Record keeping

2.2.1 Employee provident fund (EPF)