Research and insights

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

Jurisdiction: Australia

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• Digital Nomads and Australian Residency Tests: What Locals Working Overseas Need to Know — Working remotely overseas or for overseas employers? Whether you must pay tax in Australia depends largely on your tax residency and how your income is sourced.
• How Australia’s Payday Super Reform Changes Super Contributions for Employers and Employees — From 1 July 2026 employers must pay super guarantee on payday and funds must be received by super funds within 7 business days—the Payday Super reforms change both timing and calculation.
• Foreign Residents and CGT: Understanding Notification Thresholds and the 365-Day Principal Asset Test — Big reforms are coming for non-resident capital gains tax (CGT): broader asset coverage, a 365-day principal asset test, and a **mandatory notification for large disposals.**
• Dynamic PAYG Instalments: How Flexible Payments Will Transform Cash Flow for SMEs — From 1 July 2027, businesses will be able to vary PAYG instalments dynamically and opt for **monthly reporting** — a welcome change especially for volatile income businesses.
• Mastering Payday Super: What Employers Need to Do by July 2026 — Payday Super arrives 1 July 2026 — a big change for how superannuation is calculated and paid. Are you ready?
• Entity Setup Case Study: Foreign-Resident Capital Gains Tax Reforms & What Businesses Must Do — With proposed non-resident CGT changes effective from 1 July 2025, foreign-owned companies and trusts need to understand new asset tests and notification obligations—learn how this affects entity structuring.
• Compliance Checklist: What Employers Need to Know About Payday Super & Small Business Clearing House Closure — Employers must adapt to new super payment timing and tracking rules—find out what has changed since the Small Business Superannuation Clearing House closure and Payday Super implementations.
• Getting Ahead: Tax Planning for Superannuation on Parental Leave Contributions — From 1 July 2026, eligible parents will receive superannuation equivalents on government-funded parental leave—discover how this affects your contributions, caps, and retirement planning.
• Preparing for CGT & Negative Gearing Reforms: What Property Investors Should Know — The 2026-27 Budget proposes changes to Capital Gains Tax and negative gearing. While they’re not yet law, early planning can protect your position and cash flow.
• How Dynamic PAYGI Could Transform Cash Flow Planning for Business Owners — New allowance to vary PAYG instalments based on business performance, with opt-in monthly reporting, could help businesses manage cash flow better.
• Payday Super – What Employers Must Know Before 1 July 2026 — Australia’s super guarantee rules are changing: from 1 July 2026 employers must pay super at payday. How to prepare and avoid pitfalls.
• Compliance Essentials: Residency Tests and CGT Implications for Individuals — A deep dive into Australia’s residency rules and capital gains tax obligations, with guidance to avoid major compliance pitfalls.
• Maximizing Tax Planning as a Digital Nomad in Australia — Learn how Australia’s residency rules, foreign income offsets, and superannuation can work together to help digital nomads legally reduce tax and protect wealth.
• Foreign Resident CGT Rules under Division 855: What Non-Residents and Investors Need to Know — Australia is broadening its CGT net for foreign residents under Division 855 — this article breaks down the proposed changes and what foreign investors should prepare for.
• How Payday Super is Changing Employer Obligations from 1 July 2026 — Payday Super brings new rules obliging employers to match super contributions at payday—with stricter timelines and broader definitions of earnings.
• Dynamic PAYGI: Businesses Prepare Now for PAYG Instalment Reforms from July 2027 — The Australian Taxation Office is introducing Dynamic PAYGI, allowing businesses to align instalment payments with real-time performance — here's what to do now.
• Car Deductions Decoded: Making the Most of the 91¢/km Rate — With the 91 cents per kilometre deduction rate for 2026-27 now active, it’s time to plan carefully to maximise your deductions if you drive for work and aren’t reimbursed.
• Business Cash Flow & Startup Relief: Understanding Dynamic PAYGI Options — Starting 1 July 2027, eligible businesses in Australia can use **Dynamic PAYGI** to align PAYG instalments more closely with actual earnings and may opt in to monthly instalments—or be required to.
• Superannuation Shock: How Payday Super will Change Employer Obligations — From 1 July 2026 employers must pay superannuation at the same time as salaries under the new Payday Super regime, reshaping cash flow, payroll systems, and compliance processes.
• Preparing for CRS Schema Version 3.0: What International Reporting Stakeholders Must Know — Starting 1 January 2027, ATO adopts the CRS Version 3.0 schema; reporting entities must update systems now to avoid rejected filings.