Q: If we were to employee a nz citizen (current employee) who is permanently relocating to Australia do we need to comply with Australian employment legislation or can they continue to be paid within the nz payroll with the location of working changing.

My initial thoughts are that as employee would permanently be residing in Australia, that we need to comply with Australia employment law?

A: If they are living in Australia as a permeant resident then tax needs to be paid in Australia.  If they were moving back and fourth between the two countries there is a time limit or a double taxation agreement that would apply.