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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Australia / Author details

Author details | Australia

Australia

Naomi Smith

Naomi Smith is a specialist in trust taxation, capital taxes, non-domiciled individuals, residency, offshore tax issues for high net worth

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3.8 Termination of employment

3.3 Minimum wage

4.7 Business entertainment expenses

3.4 Pension provision

1.4 Other employer costs/subsidies

2.3.2 Attachment of earnings orders

3.2 Restricted Stock Units (RSU's)

3.5 Redundancy pay

9.1 Probation period

2.2.1 Assessable earnings for NSSF

5.1 Employer registration

3.4.3 Maternity leave

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

5.3 Foreign employers

9.3 Work visas

3.4 Maternity and paternity leave

2.2.3 National Insurance contributions

2.2.1 Employee provident fund (EPF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)