Employment Tax


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Join us for this webinar on April 8 on Employment Tax which will cover the following topics:

Allowances v Reimbursements – What are the differences and why is it important.
Employee v Contractor – Has the interpretation changed for tax purposes post ZG Operations v Jamsek?

Allowances v Reimbursements

The difference in treatment of allowances and reimbursements is critical in determining the application of the payment by an employer/ principal to a contract for PAYG/ Income tax purpsoes and FBT.  Whilst the paymemt can be in relation to the same item of outgoing, factors such as the way it is paid, the requirements of the employee/indivdiual in relation to the payment by the employer, and the timing of the payment is critical in considering the application of the relevant provisions.  A review and understanding of TR 2021/4 is also required.

Employee v Contractor

The long standing issue of the employee/contractor issue has ramifications across a wide net of taxation imposts – PAYG, Superannuation, Payroll Tax and the determination of WorkCover obligations of an employer.  The recent High Court decision in ZG Operations v Jamsek together with CFMMEU v Personnel Contracting Pty Ltd place another ‘twist’ in the application of the relevant provisions.  The question is however, does the High Court decisions change the outcomes for taxation purposes?

Join us on 8 April for a Webinar and discussion of the issues in the foregoing.  Further as part of this session we will engage in a  Q&A – so provide your issues, questions, concerns with respect to the above and we can address those in the Webinar.
Recorded on Friday 08 April 2022
Presented by: Phillip London

1 CPD Hour