Commentary

6.4 Outbound employees assigned abroad

Australia
Australia | Commentary

6.4 Outbound employees assigned abroad

Australia | Commentary

6.4     Outbound employees assigned abroad

Australian resident employers are required to observe Australian PAYG and superannuation obligations when posting resident workers overseas.

The ATO has released a Ruling that clarifies the obligations of foreign employers in relation to Australian workers employed overseas. The Ruling is found in Taxation Determination TD 2011/1. The Ruling states:

''2. A non-resident entity that pays an Australian resident for work performed overseas must withhold an amount in accordance with section 12-35 of Schedule 1 to the Taxation Administration Act 1953 (TAA) if the non-resident entity has a sufficient connection with Australia. Note that the

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