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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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

10 Sep 2019  |  Riposte  |  Employment & Superannuation

Employment taxes update – September 2019

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 6 months (April to September 2019).

28 Jun 2019  |  Riposte  |  Employment & Superannuation

Superannuation Guarantee: “ordinary hours of work” are defined by industrial instruments and employment contracts

The recent appeal decision in Bluescope Steel v Australian Workers Union [2019] FCAFC 84 has held that “ordinary hours of work” for SG are those that are described as such by the industrial instrument or employment contract and paid at an ordinary rate of pay.

25 Jun 2019  |  Riposte  |  Employment & Superannuation

Update: Payroll tax on service contracts – regular onsite work

The Chief Justice of the NSW Supreme Court has held that companies that provide services to their clients and subcontract the work are caught by the “employment agency agreement” payroll tax rules if the actual workers are “integrated” in the client’s business.

03 Apr 2019  |  Riposte  |  Employment & Superannuation

Employment taxes update – April 2019

Australian tax obligations affecting employers are always changing. This update addresses changes to legislation and case law developments affecting employers – including Federal Budget announcements, 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 2019).

14 Mar 2019  |  Riposte  |  Employment & Superannuation

Superannuation Guarantee owed on annual leave loading

The ATO has announced that employers need to pay SG on annual leave loading unless the industrial instrument expressly says that the payment is for the loss of opportunity to work overtime (or other non-ordinary hours) during the period of leave, or there is other written evidence of a mutual understanding by the parties to that same effect.

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Employment & Superannuation team

Cameron Blackwood

Director

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Aldrin De Zilva

Director, 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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