Research and insights

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

Jurisdiction: Australia

Page 18 of 51 · 1005 published records

• Super Balance Tax & Indices: Navigating Division 296 and Super Thresholds from 1 July 2026 — Superannuation earning more than $3m won’t stay untouched—Australia’s new Division 296 tax reshapes super returns, thresholds and liabilities starting mid-2026.
• Global Minimum Tax Returns: What Multinational Groups Must Prepare Before Lodgment — Australia’s Global and Domestic Minimum Tax Return (CGDMTR) API introduces new reporting mandates for corporate groups—get ready for IIR, UTPR, and DMT obligations.
• Payday Super Arrives: What Employers Need to Know by July 1, 2026 — Australia’s Payday Super reform requires employers to pay super with every payday and decommission the Small Business Super Clearing House—changes that start on 1 July 2026.
• Mastering Australia’s New PAYG Withholding Tables from 1 July 2026 — With the 2026 PAYG withholding tables updated—reflecting income tax rate cuts and loan thresholds—every employer’s payroll system must be ready by the new financial year.
• Protecting Your Retirement Savings: Division 296 Tax and Total Super Balance Changes — From 1 July 2026, earnings from super balances above the $3 million threshold will be taxed via Division 296, and defined-benefit pensions may be revalued for Total Super Balance—key considerations for high-balance retirees.
• Superannuation From Payday: What Employers and SMSF Directors Must Know from 1 July 2026 — With the rollout of Payday Super from 1 July 2026, new rules close the SBSCH, impose strict timelines for super payments, and change several reporting and payment processes.
• Stay Ahead: How Australia’s New PAYG Withholding Tax Tables from July 2026 Affect Your Payroll — Australia’s updated PAYG withholding tax tables, effective 1 July 2026, reflect the new income tax cuts and will require employers to update payroll software and ensure accurate withholding for employees.
• Getting Ready: Compliance & Payroll Changes Under Australia’s 2025–26 Budget — Big changes are coming to Australia’s payroll withholding, super payments, and employer record-keeping—compliance now means updating systems before 1 July 2026.
• Structural Shifts: Choosing Entities Amid Australia’s Proposed Negative Gearing Reforms — With the 2026 Budget proposing major changes to negative gearing and property investment incentives, the entity you use—individual, trust or company—could make a big difference.
• Preparing for Australia’s New Capital Gains Tax Landscape From 1 July 2027 — The 2026 Budget introduces sweeping changes to how capital gains will be taxed for assets held from 1 July 2027—understanding these reforms now can help you protect existing investments and plan future ones.
• Case Study: How an SME Should React to Australia’s Discretionary Trust Tax Shift — An illustrated example explores how a small professional firm can assess whether to restructure trust arrangements ahead of 2028 reforms and calculate trade-offs.
• Compliance Realities under Australia’s Pillar Two & Minimum Tax Rules — Australia’s implementation of the OECD’s Pillar Two rules and new minimum tax regimes imposes new compliance burdens—understand what’s expected, how to prepare, and avoid pitfalls.
• Strategies for Tax-Planning Ahead of Australia’s 2027 CGT & Negative Gearing Reforms — New Australian Budget reforms make now the time to review your investment portfolio: capital gains discounts are changing and negative gearing will be limited to new builds. Here's how to plan smartly.
• Entity Setup: Choosing Between a Trust or Company Under the 2026 Reforms — With tax changes looming on trusts and companies, setting up your entity right slightly earlier could mean big savings.
• Compliance Steps for Trusts Under Australia’s 2026‐28 Tax Reforms — Discretionary trusts are now heading into higher compliance and minimum tax territory by 2028—these reforms demand immediate planning and action.
• How the 2026-27 Tax Reforms Reshape Negative Gearing and Capital Gains for Investors — The Budget 2026-27 introduces sweeping changes to CGT, negative gearing and property investment that will impact everyone owning—or planning to buy—residential property from mid-2026.
• Navigating Digital Nomad Tax Residency Rules: Working Remotely in Australia Under DTAs — Remote workers visiting Australia temporarily may avoid Australian tax or super obligations under double taxation treaties—but you’ll need to understand residency and sourcing rules carefully.
• Major Changes to Capital Gains & Negative Gearing from July 2027: What Investors Need to Know — The Budget 2026-27 introduces sweeping reforms to CGT and negative gearing that kick in from 1 July 2027 — including a 30% minimum tax, inflation indexation and limits on established property deductions.
• Preparing Your Super Payments for Payday Super: What Employers Need to Do Before SBSCH Closes — The ATO is closing the Small Business Superannuation Clearing House from 1 July 2026—here’s how employers should transition smoothly to comply with the new Payday Super requirements.
• Digital Nomad Essentials: Australian Tax Rules for Remote Work Stays Over 183 Days — If you're working remotely from Australia and stay over 183 days in a tax year, you may become an Australian resident for tax purposes—triggering obligations on worldwide income and superannuation.