ETPs & redundancy payments

3 Apr 2025 12:00PM – 1:15PM AEDT

$213.64 +GST

While the employment termination payment (‘ETP’) rules changed to limit the concessional treatment of golden handshakes, there are still a wide range of situations where employees can qualify for tax offsets or tax-free treatment on payments made in relation to the termination of their employment. 

We also explore the rules dealing with genuine redundancy payments and consider some of the situations where employees can and cannot receive redundancy payments in a tax effective manner.

The ETPs & Redundancy Payments Webinar is a practical work through of the issues that every client facing adviser needs to know.

What we cover:

We explore the process to classify payments received by employees in connection with the termination of their employment, and then identify the tax treatment of those payments.

It’s important to understand the tax treatment of the most common payments that accompany employment termination events as well as understand the opportunities that might be available for clients to take advantage of the tax rules dealing with genuine redundancy payments.

  • How to determine whether a payment qualifies as an ETP
    • What needs to happen for tax concessions to apply?
    • How the whole of income cap and ETP cap interact to determine the tax offsets that might be available
    • What qualifies as tax-free?
  • The conditions that need to be met for a redundancy payment to qualify for tax-free treatment
    • When directors of a company can receive genuine redundancy payments
  • Payments that are not classified as ETPs and how to deal with them for tax purposes
  • Calculating the tax arising from:
    • unused annual leave
    • unused long service leave payments including leave loading
    • sick leave
    • rostered days off
    • payments in lieu of notice
  • PAYG withholding, super guarantee and reporting obligations
  • Recent cases dealing with unfair dismissal and other terminations
    • When compensation can be an ETP

 

Registration to this event includes:

  • 1.25 hour (est.) webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes
Rae Ni Corraidh Round

Presented by

Rae Ni Corraidh
Tax Adviser
Knowledge Shop

This webinar is presented by our partners at Knowledge Shop.

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