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
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial