Research and insights

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

Jurisdiction: Australia

Page 16 of 51 · 1005 published records

• Digital Nomad in Australia: Tax Residency, Income Sources & Super Obligations — If you work remotely from anywhere while connected to Australia, understanding tax residency, super, and foreign income rules matters. This guide clarifies your obligations.
• From SG Shortfalls to Division 296: Navigating Australia's Super Tax Landscape for High Net Worth Individuals — With new thresholds and reforms including Division 296 changes and Payday Super, high net worth superannuitants must reassess strategies to manage excess balances and tax exposure.
• Payday Super Australia: How Employers Can Smooth the Transition — From 1 July 2026, Australia rolls out Payday Super—switching from quarterly to per-payday super payments. This article guides employers through the shift with practical steps and examples.
• The Digital Nomad’s Guide: Tax Residency & Income Sourcing in Australia — Remote work across borders introduces complex tax residency, super and income sourcing issues—here’s what digital nomads need to know in Australia.
• Staying Compliant During Major ATO & Trust Changes from July 2026 — With new trust reporting requirements, PAYG table updates and the ATO’s compliance ramping up, entities and individuals must prepare now to avoid penalties.
• Maximising Savings Under Australia’s 2026-27 Tax Cuts & Working Australians Tax Offset — Australia’s new tax cuts and the $1,000 instant deduction offer practical relief from 1 July 2026—but you need to plan now to make the most of them.
• Navigating Australia’s New Cost-of-Living Tax Cuts: What Workers Should Know — Major tax cuts announced in the 2026-27 Budget give relief to workers, but knowing the timings and eligibility is crucial in planning finances wisely.
• Preparing for Payday Super: Employer’s Checklist Before 1 July 2026 — Australia’s new ‘Payday Super’ rules change how and when employers pay super. Here’s what employers need to do now to avoid compliance issues.
• How Australia’s Division 296 Tax Changes Superannuation for High-Balance Individuals — From 1 July 2026, individuals with more than $3 million in super balances will face a new tax on super earnings — we break down what it is, who it affects and how to plan.
• Structuring Trust Entities Post-TFN Requirements & Interest-Deduction Changes — From 1 July 2025, changes around deductibility of interest on tax debts, plus soon-to-be mandatory TFN reporting for closely held trusts, require entity setup redesigns for many Australians.
• Digital Nomads & Global Minimum Tax Rules: What Multinational Entities Need to Know in Australia — Australia’s new Global and Domestic Minimum Tax under Pillar Two brings significant obligations for digital nomads or remote workers who fall within multinational structures—understand thresholds, reporting, and how to plan.
• How Australia’s Payday Super Reform Impacts Employer Compliance Starting 1 July 2026 — With the SBSCH closing and Payday Super rolling out from 1 July 2026, employers face new obligations on how and when to pay superannuation—this article helps you prepare with a compliance checklist and real-world examples.
• Simplifying Tax Time: Instant Deduction & Tax Cuts for Workers in Budget 2026-27 — New measures make claiming work-related deductions easier and reduce tax-brackets for over 13 million workers—know how to act now.
• Navigating Negative Gearing: What Property Investors Need to Know by Mid-2027 — Negative gearing is being limited to new builds from July 2027—find out how investors with existing properties or contracts can plan ahead.
• How Australia’s 2026-27 Changes to Capital Gains Tax Will Affect Investors — From July 2027 the 50% CGT discount will be replaced for most taxpayers—learn how cost-base indexation and a 30% minimum tax will reshape investment decisions.
• Digital Nomads in Australia: How Upcoming Tax Reforms Affect Remote Workers & Mobile Professionals — With Australia changing its tax for discount, trusts, and foreign investors, what do digital nomads need to know? Here’s how to stay compliant, optimise tax, and avoid surprises.
• Compliance Essentials: Meeting PAYG, Trust Tax, and Foreign Investment Changes from 2026-2028 — Australia’s tax compliance framework is tightening. This article helps business owners, trusts, and foreign investors anticipate key regulatory and lodgment changes for upcoming years.
• Tax Planning in Australia: Navigating the New CGT Discount Reforms from July 2027 — Australia’s Budget 2026–27 introduces sweeping changes to how capital gains are taxed—this article shows you how to prepare, with examples and strategies to adapt.
• Minimum 30% Tax on Real Capital Gains from 1 July 2027: What Property Investors Must Know — A proposed change in the 2026 Federal Budget introduces a **minimum 30% tax rate on real capital gains** accruing from 1 July 2027—key for those selling investment properties or holding assets long term.
• Personal Tax Rate Cuts and PAYG Withholding: What Individuals Need to Know — Changes to individual income tax rates and withholding schedules from Budget 2025-26 mean adjustments for both employees and employers—know what to expect before the next financial year starts.