Research and insights

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

Jurisdiction: Australia

Page 20 of 51 · 1001 published records

• Australia’s 2026-27 Budget Tax Changes: What Workers Need to Know — Major tax cuts are coming for millions of Australian workers, with new offsets, rate reductions, and simpler deductions from 1 July 2026 and 1 July 2027.
• Best Practice for Digital Nomads Tax Residency & Lodgment from Abroad — If you live or work overseas but maintain Australian tax ties, your residency status, obligations and how to lodge returns is critical—this guide helps digital nomads stay compliant.
• Getting Ready for Payday Super: What Employers Must Do by July 2026 — From 1 July 2026, the payday super reform means employers must pay super contributions **on payday**, not quarterly—this article outlines your responsibilities, system changes, and compliance risks.
• Navigating Australia’s New Tax Cuts: What Every Individual Needs to Know — Australia has introduced significant changes to personal income tax rates starting 1 July 2026—this article explains the new rates, who benefits most, and how to plan your finances accordingly.
• Entity Setup Under Australia’s 2026 Budget: Navigating Discretionary Trusts, Loss Refunds, and R&D Incentives — If you’re structuring a business or investment entity, Australia’s latest reforms will reshape trust taxation, tax loss treatment, and R&D incentives—here’s what to build in now.
• Compliance 2026: What Digital Nomads Must Know Amid Australia’s Global Minimum Tax Rules — Australia’s new global and domestic minimum tax regime under Pillar Two creates fresh obligations—here’s what digital nomads and remote international workers need to know to stay compliant.
• How Australia’s New Tax Cuts and Working Australians Tax Offset Put More Money in Your Pocket — Australia’s 2026-27 Budget delivers major tax relief—new personal tax rate cuts, an instant deduction, and a permanent offset for workers—earning you thousands back over time.
• Compliance Essentials: Staying Ahead with PAYG, Instant Deductions & Tax Offsets — With new tax offsets, deductions and withholding rules from the 2026 Budget, individuals and small businesses must act now to make sure they stay compliant, claim every benefit, and avoid surprises.
• What Anglers, Creators & Digital Nomads Must Know: CGT, Negative Gearing & Residency Changes from 2026 Budget — The 2026–27 Budget changes new rules around capital gains, property tax deductions, and tax residency—here’s what digital nomads, property investors, and cross-border earners need to plan for.
• How the 2026–27 Budget’s Discretionary Trust Minimum Tax Could Affect Your Business Structure — From 1 July 2028, discretionary trusts in Australia will be subject to a 30% minimum tax. This change aims to reduce inequality in tax outcomes—but it also presents important restructuring considerations for business owners.
• Entity Setup Strategies Amid Discretionary Trust Tax Reforms — The proposed minimum 30% tax on discretionary trusts from mid-2028 means it's time to evaluate entity structure: trusts, companies, fixed trusts—and what will optimise tax outcomes under the new rules.
• Compliance Checklist for Australian Workers: Bracket Creep & Instant Deduction Changes — With bracket creep eating into earnings and the $1,000 instant work-related deduction coming in, workers need to get their tax affairs lined up before the new rules clock in on 1 July 2026.
• Maximising Tax Efficiency Under Australia’s 2026 CGT and Negative Gearing Overhaul — The Budget 2026-27 introduced sweeping reforms to capital gains tax and negative gearing—transforming how investors will be taxed from mid-2027. Here's how you can adjust your investment and real estate strategy today to retain tax advantages.
• Entity Foresight: Discretionary Trusts Face New Tax Floors in 2028 — The era of trusts for tax-rate arbitrage is coming to an end—discretionary trusts will face a flat minimum 30% tax rate from mid-2028. Time to rethink your structure.
• Working Australians Tax Offset & Negative Gearing Changes Explained — With the Budget 2026 reforms, Australians will see a permanent $250 tax offset and major changes to negative gearing—understand implications for your rental property or salary.
• How CGT Reforms Will Reshape Investment Decisions from July 2027 — Capital Gains Tax (CGT) is undergoing its most sweeping reform in decades—learn how indexation, minimum taxes, and grandfathering could impact your holdings.
• Working Abroad? Australia’s Digital Nomad Frameworks Amid 2026 Tax Reforms — Australia’s upcoming tax reforms also reshape opportunities and risks for remote workers and digital nomads—this article explains residency implications, CGT changes, and earning overseas under the new rules.
• Superannuation and Trust Rules: Case Study of High-Wealth Individuals Under Division 296 and Trust Minimum Tax — As of 1 July 2026, individuals with large superannuation balances and trust holders must prepare for a higher super earnings tax and a 30% minimum tax on discretionary trusts—this study breaks down how these changes may hit your estate or structure.
• Navigating Australia’s New CGT and Negative Gearing Rules: A Guide for Property Investors — Recent reforms will reshape how capital gains tax and negative gearing work for investment property from July 2027—this article breaks down who’s affected, how to plan ahead, and what strategies investors can still use.
• Understanding Australia’s Bracket Creep Tax Cuts: What Individuals Need to Know — New tax cuts effective July 2026-27 aim to reduce bracket creep by lowering the base tax rate—but they impact more than just rates.