Research and insights

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

Jurisdiction: Australia

Page 11 of 51 · 1005 published records

• 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.
• How Australia’s CGT Reforms Will Reshape Investment Planning from 1 July 2027 — Capital Gains Tax is changing in a major way—learn how indexation, minimum rates, and grandfathering will affect your investment strategy.
• Are You a Digital Nomad in Australia? Tax Implications After Budget 2026 Measures — New Budget 2026-27 proposals include changes to CGT, negative gearing, and a standard work-related expenses deduction—understanding what applies (or doesn’t) is crucial for nomads.
• Key Compliance Steps for PAYG Instalments and GST After the GDP Uplift Factor Change — With the GDP adjustment factor rising to 5% from 1 July 2026 for GST and PAYG instalments, businesses and individuals must update their cash-flow and instalment calculations to stay compliant.
• How to Strategically Manage Superannuation Before the New Division 296 Tax Hits — With the Division 296 tax becoming effective on 1 July 2026, those with large super balances face new taxes on earnings over thresholds—strategic planning now can help minimise liability.
• Maximising Motor Vehicle Deductions: New Rate for Car Expenses in 2026-27 — A one-off uplift to the cents-per-kilometre rate means savvier deductions for car use this tax year—know how and when it applies.
• Navigating the Super Landscape: Understanding Australia’s New Division 296 Tax on Large Super Balances — From 1 July 2026, super balances exceeding certain thresholds will attract extra tax — here’s what taxpayers with high super balances need to know.
• Superannuation Entity Setup and Strategy Under Division 296 Tax — How the new Division 296 rules impact large super balances and entity setup—when to restructure, split balances, or rethink your retirement planning.
• Compliance Essentials: New Penalties for Tax Adviser Misconduct in Australia — Recent legislation introduces tougher penalties for tax advisers and changes in foreign CGT treatment—this article explains what’s required for businesses, advisers, and individuals to stay compliant.
• Tax Planning for Investors: Navigating the Upcoming CGT Reforms — Major changes to Capital Gains Tax (CGT) are coming in July 2027—this article breaks down what investors need to know, strategize, and action now.
• Working Remotely for an Overseas Employer: Tax Residency Issues for Digital Nomads in Australia — If you're living in Australia but working for a foreign employer (or vice versa), your tax residency—and obligations—can change. Know where you stand to avoid surprises.
• Payday Super Reform: What Employers Must Do from 1 July 2026 — Australia’s new Payday Super reforms require employers to switch from quarterly super payments to paying each payday – this article tells you how to comply and avoid costly penalties.
• Understanding the $3 Million Super Balance Tax (Division 296): Who It Affects and How to Plan — From 1 July 2026 an extra Division 296 tax may apply if your total super balance is over $3 million – this guide breaks down who’s affected, how it’s calculated, and what you can do now.
• Compliance Simplified: ATO’s Trust Reporting, PAYG Adjustments & Trust Beneficiary TFNs — The ATO is modernising trust income reporting and PAYG instalment calculations—recent compliance changes will affect trustees, beneficiaries and businesses starting from mid-2026.
• Super Strategy: Navigating Division 296 & Super Tax for High Balance Accounts — If your super balance could exceed $3 million or $10 million, recent changes under Division 296 will affect how your super earnings are taxed—this article offers strategies to manage impact.
• How Australia’s 2026-27 Budget Reshapes Entity Taxation: Discretionary Trusts & Capital Gains — Major recent reforms from Australia’s 2026-27 Budget are set to transform the way entities like trusts and investors are taxed, especially in areas like capital gains and discretionary trusts.
• Budget 2026-27: What the Working Australians Tax Offset and Instant Deduction Mean for Everyday Workers — From 1 July 2026, every worker sees changes: new tax cuts, a Working Australians Tax Offset, and a simpler deduction regime that affects millions. Here’s what you need to know and how to maximize your benefit.