ETPs & Redundancy Payments Webinar

Identify, manage and maximise the tax treatment of ETPs. a practical work through.

This webinar has completed.

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 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.

Date & Details

Thursday, 3 April 2025

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

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

Rae Ni Corraidh

Senior Trainer (Tax), TaxBanter

Rae is a highly experienced tax advisor and trainer, dedicated to helping practitioners navigate complex tax rules and apply them to real-world scenarios. With over 25 years of experience across the tax profession, including senior roles in both Big 4 and mid-tier firms in Australia and internationally, Rae brings deep technical knowledge and practical insights to every session.

She has spent a significant part of her career in tax training and education with our partners at Knowledge Shop, working closely with practitioners to deliver clear, actionable guidance. Rae understands the day-to-day challenges faced by tax professionals and focuses on equipping them with the practical tools and knowledge needed to support their clients with confidence.

Passionate about demystifying tax, Rae excels at translating technical concepts into accessible, usable information, ensuring her participants leave each session better prepared to tackle even the most complex tax issues.