Australian resident employers are required to observe Australian PAYG and superannuation obligations when posting resident workers overseas.
The ATO has released Taxation Determination TD 2011/1, which clarifies the obligations of foreign employers in relation to Australian workers employed overseas. 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 requirement to withhold in section 12-35 is subject
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Web page updated on 17 Mar 2025 16:20