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Foreign employment income and section 23AG - employers

When do your fringe benefits tax obligations apply?

For the 2009-10 FBT year, special rules apply if your employee's income is no longer exempt under section 23AG because of changes to the way we tax foreign employment income. FBT only applies to fringe benefits you provided to an employee from 1 July 2009.

Last Modified: Tuesday, 19 March 2013

Table of contents

Does this fact sheet apply to you?

What do the changes to section 23AG mean?

What are the employment categories?

What do you do if your employee's income is not exempt?

Can you vary the PAYG withholding amounts for your employees?

Does the class variation always apply?

Can you request a class variation for your employees?

What happens when you apply for a class variation?

Can your employee apply for a withholding variation?

How do you meet your PAYG obligations?

Do you have a fringe benefits tax liability?

When do your fringe benefits tax obligations apply?

When does the FBT exemption for fly-in fly-out arrangements apply?

Can the FBT living-away-from-home (LAFH) provisions apply?

When are you required to register for PAYG withholding in Australia?

How do you register for PAYG withholding in Australia?

Will you be required to withhold amounts from salary or wages paid to an Australian resident employee for work performed overseas if you are a non-resident employer?

Will you be subject to obligations under the Fringe Benefits Tax Assessment Act 1986 in relation to benefits provided to an Australian resident employee in relation to work performed overseas if you are a non-resident employer?

Are your employees exempt from income tax while working on an 'approved overseas project'?

Do you have super guarantee obligations?

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