Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Jurisdiction: Australia

Page 1 of 51 · 1001 published records

• Tax Residency Under Scrutiny: Lessons for Digital Nomads & Long-Term Visitors — How Australia’s tax residency tests shape liability for nomadic workers — including past rulings and tests like the 183-day and ordinary concepts test.
• Navigating the Global & Domestic Minimum Tax Rules: What Multinationals in Australia Need to Know — Australia has implemented new Global Anti-Base Erosion (GloBE) rules including combined global and domestic minimum tax that are live — we break down obligations, timelines, and compliance for MNE groups.
• Maximising Your Super Under “Payday Super” Reform: What Employers and Employees Must Know — From 1 July 2026, Australia’s Payday Super reforms change how superannuation guarantee is calculated and paid — here’s what both employers and employees need to act on now.
• Compliance Challenges and Entity Setup Beware: How PAYG & Payday Super Reforms Will Change Your Obligations — With Dynamic PAYG instalments and Payday Super kicking in, entities and employers face new reporting, payment timing, and software challenges. Here's what to prepare.
• Understanding the New Negative Gearing & CGT Reforms: A Case Study for Property Investors — From July 2027, negative gearing will be limited to new builds and big swings to CGT will apply. This case study walks through implications for investors with existing and new properties.
• How Australia’s 2026-27 Budget Redefines Work-Related Deductions: Instant $1,000 Deduction and Its Practical Use — Starting 1 July 2026, a $1,000 instant deduction for work-related expenses is introduced—you won’t need receipts for claims up to that amount. This article explains what qualifies, how to choose between claimed deductions vs the standard, and what to do if audited.
• Digital Nomads & Overseas Income: What Australia’s Tax Residency Rules Mean for You — If you spend part of the year abroad working remotely, understanding ATO’s residency tests is vital—you could be taxed here even if you consider yourself offshore.
• SuperStream v3.0 & Payday Super: What Employers Must Do Now to Stay Compliant — With Payday Super and SuperStream v3.0 now in force, employers face new obligations for super contributions, NPP payments, and member verification—this guide will walk you through what steps to take.
• Maximising Deductions with the New 91¢/km Car Rate: What Employees & Small Business Owners Need to Know — The ATO has raised the cents-per-kilometre car expense deduction rate to $0.91 from 1 July 2026—here’s how to leverage it correctly and avoid common mistakes.
• Dynamic PAYG Instalments: What Small Businesses Need to Know and Prepare For — A new ‘Dynamic PAYG Instalments’ system is coming — small businesses could soon adjust their tax instalments in real-time. Here’s how to prepare.
• Entity Setup & Super: How ‘Payday Super’ Affects Businesses from 1 July 2026 — ‘Payday Super’ changes the timing and format of super guarantee for businesses—new rules, new systems, and what entities must do to stay compliant.
• Tax Planning for Foreign Property Investors: Understanding CGT Reforms — Recent proposed changes to Division 855 CGT rules for foreign residents demand careful tax planning for those investing in Australian property — here’s how to get ahead.
• Entity Setup and the Global Minimum Tax: Structuring for Multinational Compliance — For entities operating across borders, understanding the ATO’s Global and Domestic Minimum Tax regime and the compliance burden is now essential — here’s how to align structure, reporting and operations.
• Digital Nomads and Residency: What Australia’s Rules Mean for You in 2026 — Australia’s residency tests affect taxation for digital nomads — whether you’ll pay tax on global income, your super obligations, and how to structure your life when itinerant.
• Maximising Cash Flow: How Dynamic PAYGI Will Transform Small Business Tax Planning — Dynamic PAYGI is set to allow businesses to align PAYG instalments with real-time performance — discover what data you’ll need, when this begins, and how you can prepare now.
• Digital Nomad in Australia: Residency, Tax, and Super Essentials — Living and working remotely to/from Australia involves nuanced tax questions about residency, superannuation, and capital gains—here’s what global nomads must know.
• How Foreign Resident CGT Changes Could Affect Your Investment Strategy — Regulatory changes starting 1 July 2025 bring new CGT rules for foreign residents—understand the tests, risks and planning opportunities for cross-border investments.
• 5 Superannuation Changes Every Employer Needs to Know Before Payday Super Kicks In — With Payday Super starting 1 July 2026, employers face major shifts in how and when super guarantee contributions must be made—get ahead with a clear plan.
• Global Minimum Tax & Compliance for Multinationals in Australia — How Australia’s implementation of the OECD’s Pillar Two rules affects multinational enterprises, and what they need to do before lodge.
• Planning Your Entity Structure in Australia: SMSF, Trust, or Company? — Choosing the right entity structure can have long-term tax, liability and reporting implications—here’s how to decide among SMSF, discretionary trusts, or companies.