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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 individuals, residency, offshore tax issues for high net worth

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2.1.4 Withholding obligation of employers

4.7 Business entertainment expenses

3.4 Pension provision

6.4 Outbound employees assigned abroad

5.2 Employee registration

3.2 Employee stock-based incentive income

9.4 Temporary Residence Card (TRC)

5.1 Employer registration

2.1.2 Calculating income tax withholding

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

7. Travel and subsistence

8.2 Income tax non-compliance

4.3 Company cars

3.2 Leave of absence

2.2.5 FONACOT withholding

6.1.2 Reciprocal agreements

2.2.1 National Social Security Fund (NSSF)

1.1 Permanent establishment

2.2.1 Employee provident fund (EPF)

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