ETPs & Redundancy Payments Webinar

Identify, manage and maximise the tax treatment of employment termination payments
Recorded 1 November 2019

Recording Individual

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

While the employment termination payment (‘ETP’) rules have been 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.

As well as looking at the opportunities that are available for ETPs, this session explores 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.

Suitable for all client-facing accountants involved with clients who operate a business or earn employment income. 

Member Register
Recording Individual
Recording Office

What we cover

This webinar looks at 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.

This practical session covers:

  • How to determine whether a payment qualifies as an ETP
  • Payments that are not classified as ETPs and how to deal with them for tax purposes
  • Calculating the tax arising from unused leave payments
  • How the whole of income cap and ETP cap interact to determine the tax offsets that might be available


  • 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
Member Register
Recording Individual
Recording Office

Our Presenter

Michael Carruthers

Tax Director, Knowledge Shop

Michael oversees the development of the tax team for Knowledge Shop and Hayes Knight in Sydney and is head of the Hayes Knight group’s national tax committee.

Michael has a knack for seeing through the complexity and helping practitioners work through highly technical issues with certainty and accuracy

Michael is a member of the advisory panel for the Board of Taxation and is a member of the reference group for the Board’s review of small business concessions. He was also an expert panel member for the Board’s review of tax impediments facing small business.

Michael Carruthers
Michael Carruthers
Tax Director, Knowledge Shop

Register

Individual 

$195 Member
$235 Non-member

Office*

$350 Member
$390 Non-member

 *The office rate applies per office location (maximum 10 participants per office location). The PD points for all attendees will be recognised.

How to access the recording

  1. Knowledge Shop members, access your discounted pricing by logging into the Knowledge Shop member website and registering. More on membership.
  2. For Individuals:
    • Register and we will email you your access details to Knowledge Shop's IQ platform (generally within 24 - 48 hours).
    • Your recording and any successive recordings you purchase will display on your personal profile.
  3. For Offices (access for up to 10 individuals from the same firm): 
    • Register and we will contact you to organise login details for your nominated staff members (generally within 24 - 48 hours).
    • You can also nominate a supervisor from your firm who will be able to see who has completed the webinar and where applicable, their quiz scores.
  4. Your recording will be available for 3 months from the date of purchase and can be viewed as many times as the registered person likes within those 3 months. Once watched, your PD hours will be recorded on the personal profile of the participant. 

Terms & Conditions 
All registrations to Knowledge Shop events are subject to our terms and conditions which include a cancellation policy. No refunds are available for webinar recordings once the Knowledge Shop IQ platform has been accessed.  Refunds are only possible if the webinar recording has not been accessed.