Research and insights

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

Jurisdiction: Australia

Page 13 of 51 · 1005 published records

• Division 296 & Very Large Super Balances: What High-Net-Worth Individuals Need to Know — Changes in super taxation now affect earnings above a $3 million threshold—and an extra charge over $10 million. Essential reading for those with large super balances.
• Understanding Payday Super: What Employers Must Do From 1 July 2026 — Australia’s superannuation regime is changing—employers will need to pay super on each payday and include qualifying earnings. Here's how to prepare.
• Digital Nomads: How Australia’s Tax Rules Are Evolving for Virtual Assets and Cross-Border Workers — Australia is updating how virtual assets and foreign-related services are regulated from 1 July 2026 — including new AML/CTF obligations that affect nomads, crypto-businesses, and cross-border operators.
• Compliance Update: New Penalties for Tax Agent Misconduct — From July 2026 Australia will introduce tougher sanctions for tax adviser misconduct, increasing oversight and penalties under revamped legislation—find out what this means for tax agents and clients alike.
• How Australia’s New CGT Reforms Affect Property Investors and Entrepreneurs — Australia’s recent tax reform will reshape capital gains tax and negative gearing from 1 July 2027—here’s what property investors and start-ups must know now to maintain tax-efficient strategies.
• How Australia is Reducing Student Loan Burdens: 20% Cut to HELP and Other Training Debts — A recent announcement reduces HELP and other student loan debts by 20%, offering relief starting mid-2025; here’s what it means for borrowers and tax filings.
• Maximizing Work-Related Deductions: The 2026 Cents-per-Kilometre Rate — Australia’s car expense deduction rules just got an uplift—learn how to apply the new cents-per-kilometre rate and make sure you’re fully claiming eligible work travel.
• Navigating Australia’s Payday Super Reform: Employers’ Super Obligations From 1 July 2026 — Australia is shifting from quarterly superannuation payments to super paid each payday—this article breaks down what employers need to do now to stay compliant.
• Compliance Essentials for PAYG & GST Instalment Changes 2026-27 — With the GDP adjustment factor rising to 5% and changes to accounting periods coming, businesses need to update their PAYG & GST instalments systems and forecasting to comply in the 2026-27 year.
• Small Business Entity? Big Changes to CGT Concessions Eligibility — The threshold for accessing small business CGT active-asset discounts is increasing from $2 million to $10 million turnover. Here’s what that means and how startups and small business owners can benefit.
• How Australia’s New CGT Reforms Change Things for Investors — Australia’s 2026 Budget reforms fundamentally shift how capital gains and negative gearing work—from 2027 resource real gains taxation and limiting negative gearing for established properties. Understand what changed and how to plan ahead.
• Setting Up the Right Entity: Comparing Sole Trader, Company & Trust in the New Super Era — Choosing between a sole trader, company, or trust structure has fresh implications under Payday Super and recent tax cuts—this guide helps business founders decide smartly.
• Tax Planning Strategies for Digital Nomads in Australia: Residency, Income & Super — Australia’s new super reforms and thresholds offer both opportunities and pitfalls for digital nomads—understanding residency, foreign income, and super obligations is essential.
• Navigating Payday Super From 1 July 2026: What Employers Must Know — With the arrival of Payday Super in Australia, employers will move from quarterly to per-paycheck super payments—with major changes in qualifying earnings, reporting, and compliance obligations.
• Digital Nomads & Australian Tax Residency: What’s Changed? — As tax reforms roll in for superannuation and global minimum taxation, digital nomads should reconsider residency, income reporting, and deduction rules to stay compliant and avoid surprises.
• How Recent Tax Cuts and Withholding Updates Affect Your Take-Home Pay from July 2026 — New personal income tax rate cuts and updated PAYG withholding tables from 1 July 2026 will reshape what you pay, what your employer withholds, and how much you take home.
• Navigating 'Payday Super': How Employers Must Adapt from 1 July 2026 — From 1 July 2026, Australia’s ‘Payday Super’ reforms will shift superannuation payments from quarterly to payday-based, demanding new payroll, reporting and cashflow practices.
• Opportunities & Risks for Digital Nomads under Australia’s 2026 Tax Reforms — Australia’s tax changes offer both relief and challenges for digital nomads—especially around work deductions, residency, and superannuation thresholds. Learn strategies to navigate them globally.
• Top Changes from the 2026-27 Budget: What Every Australian Worker Needs to Know — The Australian 2026-27 Budget introduces sweeping tax reforms affecting rates, deductions, and offsets—especially for low and middle income earners. Know what’s changed and how to benefit.
• How Australia’s New Division 296 Tax Impacts High-Balance Super Accounts — Super members with balances above $3 million now face steep additional tax rates from 1 July 2026. Here’s how it works and how to plan ahead.