Employment & Superannuation

Greenwoods & Herbert Smith Freehills assists organisations to navigate the complex issues that can arise in the context of employment taxes, including payroll tax and superannuation.

Our practitioners have broad experience dealing with employee share schemes in a range of circumstances including their establishment and dissolution as well as issues arising in corporate restructures including mergers and demergers. 

Greenwoods' experience extends to a wide range of employment related tax issues including employment termination and redundancies, remuneration packaging and contractor arrangements. We also provide specialist expertise in superannuation. 

We regularly participate in Australian Taxation Office and Treasury consultations on behalf of private-sector representative bodies including The Tax Institute and peak industry bodies such as the Australian Bankers Association and the Property Council of Australia. Notably, our Directors have been closely involved in the Australian Government’s ongoing consultative processes concerning the amendments to the taxation of employee share schemes.

Employment & Superannuation Transactions

Aconex: acquisition by Oracle

Greenwoods & Herbert Smith Freehills has advised Aconex on its sale to Oracle by scheme of arrangement.

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NAB: sale of interest in MLC

Greenwoods & Herbert Smith Freehills advised NAB on the sale of 80% of its life insurance business to Nippon Life Insurance Company for A$2.4 billion.

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Viator: Class Ruling

Greenwoods & Herbert Smith Freehills advised Viator Inc in respect of the tax treatment of their employee equity arrangements following the takeover by Trip Advisor Inc.

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Employment & Superannuation Publications

03 Apr 2018  |  Riposte  |  Employment & Superannuation

Employment taxes update - April 2018

Australian tax obligations affecting employers are always changing. This update addresses changes to legislation and case law developments affecting employers – including payroll tax, fringe benefits tax, income tax, superannuation and pay-as-you-go withholding – as well as the ATO’s interpretation of those laws and regulations from the last 3 months (January to March 2018).

15 Mar 2018  |  Riposte  |  Employment & Superannuation  |  Private Wealth

Labor to deny SMSF franking credit refunds

Labor announced that, if elected, they would deny franking credit refunds for superannuation funds and individuals. Although targeted primarily at Self-Managed Superannuation Funds, some APRA-regulated funds that cater principally for pensioners and some non-working and low-income individuals will also be adversely affected.

14 Dec 2017  |  Riposte  |  Employment & Superannuation

Employment taxes update - December 2017

Australian tax obligations affecting employers are always changing. This update addresses changes to legislation, case law developments and ATO rulings affecting employers – including payroll tax, fringe benefits tax, income tax, superannuation and pay-as-you-go withholding – from the last 4 months (August to December 2017).

02 Nov 2017  |  Riposte  |  Real Estate  |  Employment & Superannuation

Payroll tax on service contracts – integral vs incidental functions

The recent decision in JP Property Services Pty Limited v Commissioner of State Revenue [2017] NSWSC 1391 said contracts for service to perform integral functions in a client’s business invoke the employment agency payroll tax rules, but not contracts for incidental functions.

26 Sep 2017  |  Riposte  |  Employment & Superannuation

MySuper outcomes - don't forget the tax (relief)!

A new reporting proposal for super funds currently before Parliament could see trustees recommending closure of under-performing MySuper products; but has anyone thought about the tax cost?

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Employment & Superannuation team

Cameron Blackwood

Director

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Aldrin De Zilva

Director, Head of Melbourne Office and Head of Projects & Infrastructure

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Toby Eggleston

Director

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Adrian O'Shannessy

Consultant

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Graham Warren

Special Counsel

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