Research and insights

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

Jurisdiction: Australia

Page 19 of 51 · 1001 published records

• How the Payday Super Reforms Change Super Guarantee Timing from July 2026 — From 1 July 2026, employers must pay super guarantee at the same time as salary, with funds reaching employee’s super fund within 7 business days—the Payday Super reforms are reshaping obligations.
• Global Minimum Tax & You: What Multinationals Should Know in Australia — With Australia’s GloBE rules in effect, multinational enterprise groups must report and pay minimum tax domestically on under-taxed profits. Here’s what to expect.
• Preparing for Payday Super: What Employers Need by 1 July 2026 — Starting 1 July 2026, superannuation guarantee must be paid on payday under the new Payday Super regime. Learn what changes payroll, cash flow & systems need—especially for small businesses.
• Navigating Australia’s CGT Reforms: What Property Investors Need to Know — Starting 1 July 2027, Australia introduces major changes to how capital gains are taxed — especially real capital gains on property, minimum tax rates, and negative gearing. Stay informed and plan ahead.
• Staying Compliant in the Age of Fraud Prevention: What Businesses Need to Know — The ATO’s increased powers in fraud detection, withholding, and data gathering mean compliance is more serious than ever—businesses must prepare now.
• How the 2026-27 Tax Cuts and WATO Can Transform Your Income Tax Planning — With sweeping changes from the 2026-27 Federal Budget, new tax cuts and offsets offer substantial planning opportunities—especially for employees, sole traders, and property investors.
• Negative Gearing & Property Investors: New Rules, Strategy Impacts, and Tax-Efficient Approaches — From 1 July 2027, negative gearing for established properties changes significantly—new builds only, and grandfathering for existing investors. Property strategy must adjust fast.
• How Discretionary Trusts Will Be Taxed Under New Rules & What Trusts Should Do — Starting 1 July 2028, discretionary trusts face a new 30% minimum tax—trustees will pay, and beneficiaries get credits. Structural reforms demand early review of trust deeds.
• Preparing for Australia’s 30% Minimum Tax on Capital Gains: What Individuals & Trusts Need to Know — The 2026-27 Budget introduces sweeping reforms to Australia’s CGT regime, including a 30% minimum tax and the end of the 50% CGT discount for most assets. Here’s how to plan ahead.
• Compliance Overhaul for Closely Held Trusts: TFN Withholding Reporting to be Mandatory from Mid-2026 — From 1 July 2026, closely held trusts will face stricter reporting on beneficiaries’ TFNs—if a beneficiary hasn’t provided theirs, trustees must withhold tax at the top rate and comply with annual reporting.
• Discretionary Trusts Face a Flat 30% Minimum Rate from July 2028: What Trust Users Should Know — Australia’s Budget 2026-27 proposes a new minimum tax rate of 30% on income of discretionary trusts from 1 July 2028, introducing major shifts for family groups and entities using trusts.
• Navigating Australia’s New CGT Regime: What Investors Must Know Before July 2027 — Major changes are coming to Australia’s Capital Gains Tax (CGT) system from 1 July 2027—learn how the shift from a 50% discount to inflation-based indexation plus a minimum 30% rate on real gains will affect you and how to prepare now.
• Residency, Capital Gains and Amending Departure Returns: What Digital Nomads Should Know — If you left Australia and later return—or have foreign assets—the CGT Event I1 regime and new Budget measures can deeply affect your outcomes. Understanding amendments and treatment is critical.
• Discretionary Trusts and Beneficiary TFN Reporting: What’s Changing by 1 July 2026-28 — New rules will overhaul how discretionary trusts are taxed and monitored—mandatory beneficiary TFNs from mid-2026 and a 30% minimum tax on trust income from mid-2028.
• How the 2026-27 Budget Reshapes Capital Gains Tax and Negative Gearing — Major reforms from 1 July 2027 will replace the 50% CGT discount with inflation indexing and introduce a 30% minimum tax on real gains—plus big changes to negative gearing rules.
• How 2026-27 Tax Tables Affect Digital Nomads in Australia: Residency, Withholding & Planning — For digital nomads living or working in Australia, 2026-27 brings tax rate changes and withholding updates—learn how they impact non-residents and those switching in and out of tax residency.
• Employer Obligations Under Australia’s Payday Super Reform: Compliance Essentials from 1 July 2026 — Australia’s Payday Super reforms kick in 1 July 2026—employers must align contributions with when salary is paid. Here’s what must change and why compliance matters now.
• Navigating Australia’s New Tax Cuts from 1 July 2026: What Every Individual Should Know — Australia is reducing income tax rates and lifting Medicare levy low-income thresholds starting 1 July 2026—discover how this affects your take-home pay, deductions, and planning.
• Superannuation Changes & Compliance: What Everyday Australians Should Prepare For — New caps, payday super, super on parental leave and higher-balance taxes kick in from mid-2026—understand compliance and planning to stay ahead.
• Navigating Negative Gearing & CGT Reform: Practical Steps for Property Investors — Meltdown in property tax rules—negative gearing, CGT discount, and its impact on established vs new builds from mid-2026 to 2027.