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

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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Lend Lease: superannuation

Greenwoods & Herbert Smith Freehills advised Lend Lease on the closure of its Superannuation Plan Defined Benefits Division in 2014.

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First State Super: merger

Greenwoods & Herbert Smith Freehills advised First State Super on its merger with Health Super in 2011.

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Employment & Superannuation Publications

19 Jul 2017  |  Riposte  |  Employment & Superannuation

SG ‘Non-compliance’ – salary sacrifice for extra super

As part of the increased focus on superannuation guarantee (SG) non-compliance, the Government announced that it will legislate so that an employer cannot reduce their mandated SG contributions by an employee’s salary sacrificed voluntary contributions into superannuation.

13 Jun 2017  |  Riposte  |  Employment & Superannuation

Employee share schemes – ATO guidance

The ATO has provided guidance on the use of trusts in conjunction with employee remuneration and employee share schemes.

07 Jun 2017  |  Riposte  |  Employment & Superannuation

ATO’s employer obligations compliance activities under review

The ATO's compliance activities concerning employer obligations are under comprehensive review in a report originally commissioned to address concerns about the uncertainty surrounding the employee/contractor distinction.

05 May 2017  |  Riposte  |  Employment & Superannuation

Superbad SG non-compliance

The Senate Economics References Committee has released a report following industry concerns of considerable underpayment of mandated Superannuation Guarantee contributions.

28 Apr 2017  |  Riposte  |  Employment & Superannuation

Super caps – let the complications begin!

New legislation seeks to limit the use of limited recourse borrowings to circumvent the pending new super caps. Retirement saving in Australia keeps getting more complicated.

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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

Director

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Graham Warren

Special Counsel

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