Research and insights

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

Jurisdiction: Australia

Page 22 of 51 · 1001 published records

• Understanding Australia’s New Minimum Global Tax Regime for Multinational Entities — Australia has implemented the OECD’s Pillar Two reforms, bringing in a global and domestic minimum tax for multinational enterprises—here’s what it means and how to prepare.
• Tax Planning for Individuals: Maximising Benefits from the 2026 Personal Income Tax Cuts & Medicare Levy Threshold Increase — Australia’s 2025-26 Budget delivers sweeping tax cuts and higher Medicare levy low-income thresholds—this guide helps individuals adjust withholding, concessions, and planning strategies to capture maximum value effective from 1 July 2026.
• Entity Setup: Choosing Trust Structures under New Tax Reporting Rules in Australia — Recent ATO consultation reveals tighter reporting obligations for trusts—this article explores implications for setting up trusts now, trust entity types, and how to structure with compliance and tax efficiency in mind.
• How Australia’s Pay-as-You-Go Superannuation Reforms Impact Employers from July 2026 — With the upcoming introduction of ‘Payday Super’ reforms from 1 July 2026, every employer must shift to paying superannuation at the same time as salaries — here’s what that means and how to get ahead of compliance issues.
• Digital Nomads and Superannuation: What Australians Abroad Must Understand After Budget Reforms — If you’re working remotely overseas or considering becoming a digital nomad, recent rules on super and tax may affect you more than you think— here’s what to keep in mind.
• What Property Investors and Trust Holders Must Know: CGT, Negative Gearing & Discretionary Trusts After Budget 2026 — If you own investment properties or use discretionary trusts, the 2026 Budget reforms starting 2027-2028 will require strategy shifts— here’s what you need to understand and how to respond.
• How the Working Australians Tax Offset and Instant Deduction Are Reshaping Take-Home Pay — Learn how two major 2026-2027 reforms— the Working Australians Tax Offset and the $1,000 instant deduction— will affect your tax bill, whether you're employed, a sole trader, or planning ahead.
• Digital Nomads & Overseas Income: Navigating Australia’s Global Minimum Tax Rules — For digital nomads earning across borders, Australia’s newly enacted global minimum and domestic minimum tax regimes carry serious reporting obligations and tax exposure—this article helps you stay compliant while optimizing.
• Entity Structure After Trust Tax Reforms: What Discretionary Trusts Need to Know — With new minimum tax rates and TFN reporting changes on the way, discretionary trust-based structures will need careful review to stay compliant and cost-efficient.
• How Australia’s New CGT and Negative Gearing Rules Will Reshape Property Investing — Starting 1 July 2027, major overhauls to Capital Gains Tax and Negative Gearing will fundamentally change how property investors plan—this article breaks down what’s changing, what stays the same, and how to adapt.
• Digital Nomad Tax Planning: Navigating Australia’s Global Minimum Tax Rules — Australia’s adoption of OECD Pillar Two rules brings new obligations—and opportunities—for nomads running cross-border businesses or earning from multiple jurisdictions.
• Mini Entity Setup Guide: Trusts, Companies & Public Benefit Entities in Australia (2026) — Choosing the right entity type is essential for tax effectiveness, liability protection and compliance—especially for digital nomads or small investors.
• Getting Ready for ‘Payday Super’: What Employers Must Do Before 1 July 2026 — Australia’s Payday Super reforms bring sweeping changes to how superannuation is calculated and paid—employers need to act now to align systems and avoid penalties.
• Superannuation’s Evolving Landscape: Contribution Caps, Payday Payments, and High Balance Tax Changes — Australia’s 2026 Budget reshapes superannuation—from higher contribution caps to new taxes on ultra-big super balances and stricter rules for parent leave. Tax-aware savers need to take action.
• Pillar Two Compliance and Minimum Tax Rules: A Guide for Multinational Entities in Australia — Australia has finalized its Pillar Two rules including new forms and combined reporting deadlines. For MNEs, practical preparation and understanding compliance are now essential.
• Navigating Australia’s Major CGT & Negative Gearing Overhaul: What Individuals and Investors Must Know — Australia’s 2026 Budget introduces sweeping changes to capital gains tax discounts and negative gearing rules affecting all investment property owners. This guide unpacks what’s changing, why it matters, and how to prepare.
• Machinations for Multinationals: Expanding GAAR Rules and New Penalties for Royalty Mispricing — Corporate entities with large global turnover in Australia face expanding General Anti-Avoidance Rule (GAAR) scope and new penalties for mischaracterised royalty payments from July 2026.
• Preparing for Payday Super: What Employers Need to Know from July 2026 — From 1 July 2026, Australia’s Payday Super reforms bring tighter rules for when and how superannuation is paid — here’s what businesses must do to stay compliant.
• How the 2026–27 Personal Income Tax Cuts Will Impact Your Take-Home Pay — Australia’s upcoming personal income tax rate changes from July 2026 will reduce the lower-middle rate and ease the burden of bracket creep. Here’s what to expect and how to plan.
• Remote Work & Digital Nomadism: Australia’s Tax Landscape for 2026 — For remote workers and digital nomads living in or visiting Australia, new reforms are reshaping tax residence, deductions, and withholding rules. Know your status—and what’s eligible this tax year.