Research and insights

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

Jurisdiction: Australia

Page 15 of 51 · 1005 published records

• 2-Year Loss Carry-Back & the Instant Asset Write-Off: What Small Businesses Need to Do Now — Big tax relief for small-med firms comes in 2026-27: permanent $20,000 asset write-offs and 2-year loss carry-backs are changing cash flow and investment dynamics significantly.
• How the New CGT & Negative Gearing Reforms Will Shape Your Property & Investment Strategy — Australia’s 2026-27 Budget introduces sweeping changes to capital gains tax, negative gearing, and taxing trusts — here’s what investors, landlords and property buyers need to know now to plan smart.
• Trusts & TFNs: Mandatory Reporting Changes for Beneficiaries from 1 July 2026 — Closely held trusts will soon be required to report beneficiary TFNs and indicate trust status—the MTAS reforms bring new trust reporting obligations for tax time 2027.
• Preparing for Payday Super: What Employers Must Know Before 1 July 2026 — From mid-2026 Payroll Super (Payday Super) reforms will affect how and when employers report and pay super—it’s essential to update systems and processes now.
• Understanding the 5% GDP Adjustment for GST and PAYG Instalments from 1 July 2026 — From 1 July 2026, the ATO is increasing the GDP adjustment factor to 5%, affecting quarterly GST and PAYG instalments—here’s what that means for your cash flow and tax planning.
• Entity Setup & Trusts Under the New Minimum Tax and Trust Distribution Rules — From mid-2027 to 2028, Australia will impose a minimum 30% tax on discretionary trusts and change trust distribution rules—critical for anyone using trusts in investment or business structures.
• Payday Super & Division 296: What Employers And High-Balance Members Must Know — Major superannuation reforms are arriving: Payday Super changes from 1 July 2026 and Division 296 tax applies to those with over $3 million in super. Employers and members must get compliant fast.
• How Australia’s Negative Gearing & CGT Reforms Will Reshape Investment Property Strategy — With sweeping changes to negative gearing rules and the CGT discount set to kick in from 1 July 2027, property investors must rethink how they hold assets and structure their portfolios.
• Digital Nomads under Australia’s 2026 Tax Overhaul: What Expats Should Know — Australia’s new rules aren’t just for locals — long-stays, remote workers and foreigners with ties here must rethink residency, income and investment planning.
• Navigating Compliance Risks: Trusts, Discretionary Trusts and ATO Enforcement — New measures target discretionary trusts and tax fraud, raising compliance stakes for trust arrangements — here’s what trustees must do to stay compliant.
• How Australia’s 2026 Reforms Shift the Tax Landscape for Workers — Big changes are on the horizon for Australian taxpayers — from rate cuts to instant deductions — here’s how to plan and protect your finances under the new Budget measures.
• Remote Work & Tax Residency in 2026: What Digital Nomads Must Know in Australia — If you're working remotely either **from abroad** or for an overseas employer, your tax residency status under Australian law determines what you owe. These rules are changing too.
• Navigating PAYG, Instant Deductions & Tax Offsets: What 2026 Means for Employees — 2026-27 isn’t just about large structural reforms—it includes immediate relief for workers via tax rate cuts, a simple $1,000 deduction, and a new tax offset that cushions living costs.
• How the 2026 Tax Reforms in Australia Affect Your Investment Property Strategies — The Budget 2026–27 introduces sweeping changes to negative gearing and the capital gains tax (CGT) discount—timing and property type matter now more than ever.
• Digital Nomads & Tax Residency: Understanding Your Obligations in Australia — For those working remotely while based in Australia or traveling between countries, determining tax residency and compliance obligations is critical—this guide clarifies when you pay Australian tax and what it means for your foreign income.
• New Tax Rate Cuts from 1 July 2026: What Australians Should Expect — Starting 1 July 2026, new tax cuts reduce the lowest marginal rate from 16% to 15%, part of Australia’s ongoing cost of living relief. Fully enacted, the change will also drop that rate further to 14% in 2027.
• What Australia’s Payday Super Means for Employers from 1 July 2026 — A major shift in how superannuation is calculated and paid arrives July 2026: the Payday Super reform brings new requirements that will overhaul payment frequency, reporting and systems for all Australian employers.
• Digital Nomad Guide: Super and Tax Obligations for Working Remotely from Australia — Australia has new rules around super and SG payments—with Payday Super and updated deductions affecting digital nomads.
• What the New PAYG Withholding Tables Mean for Your Tax Planning in FY2026-27 — PAYG withholding tables are updated from 1 July 2026, reflecting tax cuts and threshold changes—here’s how to plan ahead.
• Transitioning From the Small Business Superannuation Clearing House: What Employers Must Do Now — The SBSCH closes 1 July 2026. Here’s how small businesses should prepare to avoid disruptions in super guarantee payments.