Research and insights

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

Jurisdiction: Australia

Page 10 of 51 · 1001 published records

• Opportunity Window: Digital Nomad Residency and Tax Deductions Under New Standard Deduction Rules — Australia’s $1,000 standard work-related expenses deduction and changes to residency criteria present unique opportunities and risks for digital nomads—know how to navigate both.
• Compliance Essentials: Division 296 Tax & Super Thresholds from 1 July 2026 — Australia’s Division 296 tax introduces new tax on super earnings for people with large super balances—this article guides you through what you need to comply with starting 2026-27.
• How Australia’s 2026–27 Budget Reshapes Negative Gearing and CGT—What Investors Need To Know — Australia’s latest budget introduces landmark changes to negative gearing and the capital gains tax system starting 1 July 2027—here’s how property investors can plan now to stay ahead.
• Digital Nomad Considerations: How Australia’s Tax Reforms Impact Remote Workers and Residency — Australia’s mid-2026 policy changes—from instant deductions to super balance tax—carry particular considerations for digital nomads and those navigating residency status.
• Compliance Alert: New Penalties for Tax Agent Misconduct & Super Changes Over $3 Million — Australia has introduced tougher sanctions for unregistered tax agents and updated superannuation tax rules for balances above $3 million from mid‐2026—what you need to know.
• Navigating the New Instant Tax Deduction and Tax Cuts for Workers in Australia — From 1 July 2026, Australian workers will benefit from a $1,000 instant deduction and lower tax rates—learn how these changes work and who will benefit.
• Adjusting PAYG Installments and Withholding: What Businesses Must Do from 1 July 2026 — Tax rate cuts and a new GDP uplift factor mean businesses need to update PAYG withholding tables and instalment obligations before the 2026–27 year starts.
• Managing Super Wealth: Understanding Division 296 Tax on Large Super Balances — For Australians with super balances above $3 million (and especially over $10 million), new tax on earnings above those thresholds kicks in from 1 July 2026—here’s how to plan and mitigate.
• How Payday Super is Changing Employer Obligations from July 2026 — Employers in Australia face a fundamental shift from quarterly to per-pay-period super payments under Payday Super, plus stricter reporting requirements and closing of the SBSCH.
• Division 296: What Australia’s new super rule means for high-balance members — From 1 July 2026, new taxes on super earnings over $3 million will impact those with very large balance—here’s how it works and what you can do.
• Payday Super from 1 July 2026: What employers need to prepare now — From 1 July 2026, Australia’s Super guarantee moves from quarterly payments to Payday Super—a big compliance shift for employers.
• How Australia’s reintroduced loss carry-back offers relief for small businesses — Australia’s Budget 2026-27 has reintroduced loss carry-back from 1 July 2026—here’s how eligible businesses can use it strategically for cash flow and tax savings.
• Payday Super: What Employers & Digital Nomads Should Know Before 1 July 2026 — Payday Super changes how and when super guarantee is paid—impacting payroll cycles for employers and potentially for nomads earning in Australia. Here's your guide.
• Tax Reform 2026-27: Negative Gearing, CGT, and the New Trust Tax Regime — Australia’s 2026-27 Budget delivers sweeping tax changes: curbs on negative gearing, Capital Gains Tax reform, and a minimum 30% tax on discretionary trusts, all phasing in from 2027-28.
• Navigating Division 296: Superannuation Tax for Balances Over $3 Million — From 1 July 2026, super balances above $3 million will see additional tax on earnings—but only on the amounts exceeding key thresholds. Here’s how to prepare.
• Small Business Relief & Entity Setup: Instant Write-offs, Loss Carry-Backs, & Restructuring Paths — For small business owners, Budget 2026-27 brings permanent write-offs, access to loss carry-back, and trust restructuring opportunities — crucial for setting up or revamping your business entity.
• Navigating the Superannuation Tax Changes & Division 296 Threshold: What High-Balance Accounts Must Know — Starting 1 July 2026, superfunds with balances above $3 million face new taxes on earnings above thresholds, while low income earners receive enhanced offsets – here's how to stay compliant and optimise your super.
• How Australia’s 2026–27 Tax Reforms Could Transform Your CGT, Negative Gearing, & Discretionary Trusts — New Budget 2026-27 laws will significantly reshape how capital gains tax, negative gearing and discretionary trusts are treated — and have real impact from mid-2027 forward.
• Digital Nomads & Virtual Assets: Navigating Australia’s AML/CTF Reforms — If you're earning virtually, holding crypto assets, or operating from multiple jurisdictions, Australia’s new AML/CTF and virtual asset regulations will affect you—here’s what you must know to stay compliant.
• Instant Deduction, WATO & Negative Gearing: What Every Working Australian Should Know — From new deductions to reforms to negative gearing and tax rate cuts—these changes affect most workers and property investors. Here’s how to stay compliant and optimise your tax position.