COVID-19: Temporarily displaced employees – ATO guidance updated

The Australian Taxation Office (ATO) has provided updated guidance on the tax implications for temporarily displaced employees and their employers due to the COVID-19 pandemic.

The updated guidance outlines factors that need to be considered in determining the source of an employee’s employment income.  These factors will be crucial in determining whether employees are subject to Australian income tax on that employment income, and consequently what the tax reporting and withholding obligations are for employers.Where it is determined that the employment income is not Australian source, the employment income will not be taxable in Australia provided the individ...

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Authors: Jackie Shelton, Ablean Saoud,

Published Date: 24 April 2020