ETPs & Redundancy Payments Webinar

Identify, manage and maximise the tax treatment of employment termination payments

Identifying payments that qualify for tax concessions
Navigating the ETP cap and whole of income cap rules
When directors can pay themselves a redundancy payment

A Live Instructor Led Webinar

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.

Total 1.25 CPD Hours (est.)

Date & Details

Thursday, 3 April 2025

Time
12:00pm - 1:15pm AEDT
11:30am SA
11:00am QLD
10:30am NT
9:00am WA

Terms & conditions: All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are provided for cancellations received 1 day prior to the webinar. No credits are available less than 2 hours prior to the event under any circumstances.

*Office Registrations. Maximum 10 participants per firm (must have same email domain). Individual access is provided to each attendee.

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.

What's included?

  • 1 x 1.25 (est.) hour webinar
  • 3 month access to Q&A embedded webinar recording
  • Reference notes
  • 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

 

Our presenter

Tax Adviser, Knowledge Shop

Rae Ni Corraidh

Rae Round

Rae is an experienced tax advisor and trainer focused on helping practitioners apply complex tax rules to real life scenarios. She has a genuine passion for helping practitioners find a solution to the tax problems that their clients face (and sometimes unwittingly cause).

She understands the challenges faced by practitioners and brings a wealth of practical experience to Knowledge Shop workshops and webinars to ensure participants walk away with the knowledge and tools they need to help their clients navigate the technical issues they are facing.

Rae holds a Masters in Commerce specialising in tax and has over 20 years tax experience in professional services firms, ten in Big 4 firms both in Australia and internationally and has held management positions in mid-tier firms.