Research and insights

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

Jurisdiction: Australia

Page 21 of 51 · 1001 published records

• Six Superannuation Reforms You Can Use for Strategic Planning — Australia’s superannuation rules are evolving—here’s a look at key reforms from closing services to enhancing data integrity and how entities can structure planning around them.
• How PAYG Withholding Updates Will Change Payroll from July 2026 — Major changes to Pay As You Go (PAYG) withholding tax tables and schedules are coming into force on 1 July 2026—what employers and payroll professionals need to know now.
• What Payday Super Means for Employers & Payroll Systems — Starting 1 July 2026, every employer must pay superannuation on payday—discover what changes are needed in your payroll and compliance processes.
• How CGT & Negative Gearing Changes Will Reshape Your Investment Strategy — Australia’s Budget 2026 introduces sweeping reforms to Capital Gains Tax and negative gearing—learn how these will affect your property and investment choices from July 1, 2027.
• Compliance Alert: $1,000 Instant Expense Deduction & Working Australians Offset—Are You Ready for 2026-27? — Australia’s latest budget introduces receipt-free deductions and a new worker tax offset—critical changes that affect everyone with workplace income. Here’s what to know for compliance.
• Entity Setup & Trusts: Minimum Tax Rate Changes and What Businesses Need to Restructure — Discretionary trusts will soon face a new 30% minimum tax rate under Australia’s 2026 Budget—with restructuring windows and rollover reliefs available for businesses and taxpayers using trust entities.
• Digital Nomads & CGT Reform: What the 2026 Changes Mean for Your Investments Abroad — With Australia’s 2026 Budget introducing sweeping Capital Gains Tax (CGT) reforms, digital nomads investing in shares, property, or trusts need to understand new rules on CGT discounts, negative gearing, and the minimum tax rate.
• Working Remotely as a Digital Nomad: Australian Tax Residency and Implications — For digital nomads considering Australia as their base—or keeping ties while abroad—tax residency determines major obligations and benefits. Understand where you stand.
• How the 2026 Personal Income Tax Cuts Change Take-Home Pay: A Practical Planning Guide — Starting 1 July 2026, Australia's tax bracket for the 16% rate drops to 15%, with further cuts in 2027. Here’s how taxpayers can benefit and plan ahead.
• Preparing for Payday Super: Navigating Super Guarantee Changes in 2026 — Australia’s new Payday Super reform introduces a major shift in employer obligations—paying super contributions at the same time as salary wages from 1 July 2026. Here’s what businesses need to know now.
• Leveraging the New Cost-of-Living Tax Cuts: Practical Insights for Employees and Sole Traders — From 1 July 2026 the first marginal tax rate drops, with further relief coming in 2027. Here's how employees and sole traders can maximise these changes.
• Updates from Mid-Year Demonstrations: Trust Reporting & Mandatory Beneficiary TFNs — New trust reporting rules will require beneficiary tax file numbers from 1 July 2026. Find out what changes trustees, beneficiaries and practitioners must prepare for.
• Optimising Tax for Super Balances Above $3 Million: Planning Super Concessions from 2026 — From 1 July 2025, superannuation earnings above $3 million face tighter concessions. Here's how high-net-worth individuals can restructure and plan ahead.
• Entity Setup Strategy: Avoiding High-Wealth Super Tax Fallout Ahead of Division 296’s 2026 Impact — Super funds with large balances face higher tax on earnings under Division 296; choosing the right entity structure now can help preserve wealth.
• Navigating Pillar Two Compliance: What Multinational Groups in Australia Must Do Before June–July 2026 Deadlines — Australia’s global minimum tax regime introduces new reporting obligations and forms – MNEs need to prepare now to meet compliance requirements and avoid penalties.
• How Australia’s New CGT Reforms & Negative Gearing Changes Affect Investors Building Wealth — Major changes from 1 July 2027 to Capital Gains Tax discounts and negative gearing will reshape property and investment strategies; understanding these shifts is crucial for planning.
• Setting Up a Business Entity Post-Budget: Opportunities & Considerations — With reforms targeting businesses and small-business tax incentives, the Budget creates new windows for structuring your entity in a more efficient way.
• How Property Investors Need to Adjust: CGT, Negative Gearing, and Discretionary Trusts — Australia’s Budget has overhauled how investment property losses, capital gains and trust income are taxed—worth understanding if you own real estate or income-earning assets in trust.
• Navigating Australia’s 2026-27 Personal Tax Reforms: What Workers Need to Know — Major changes in Australia’s 2026-27 Budget aim to give working taxpayers more relief—but you’ll want to know when they take effect and how to plan ahead.
• Pay As You Go Withholding Updates: What Employers Must Do From July 2026 — Major changes to PAYG withholding tax tables are coming from 1 July 2026—understanding updated rates, study loan thresholds, and payroll obligations is essential for employers.