Hi, If Company in Australia :
1.Outsource some of bookkeeping job in country B (For example)
2.The job will be perform in Country B by foreign worker from country B
3.This foreign worker never come to Australia and the job will be perform in Country B
3.Country B have DTA with Australia.
4.The company will treat this foreign worker as their employee, so he will need to sign the job agreement like other employee in Australia
5.Salary will be transfer to foreign worker bank account in country B
My question are: (Please confirm if this is correct)
1.The company in Australia will record this salary as normal salary in their BAS ?
2.No witholding tax to deduct as Australia and company B have DTA, so for example: if gross salary is $500 a month then the company will transfer exactly $500 to this foreign worker ?
3.The company have no obligation to pay superannuation ?
4.In this foreign worker payslip, there's only gross salary, no PAYG Income tax, no witholding tax and no superannuation paid ?
4.That foreign worker does not need to apply for TFN in Australia as he is a foreign resident for tax purpose ?
5.That foreign worker only need to report and pay tax in his country (country A) ?