Research and insights

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

Jurisdiction: Australia

Page 23 of 51 · 1001 published records

• Compliance Essentials Under Australia’s Pillar Two and Minimum Tax Regimes — Australia has now put in place new minimum global and domestic tax rules (Pillar Two, DMT, IIR, UTPR) with key compliance deadlines arriving in 2026. Here’s what multinational enterprises need to know to meet obligations and avoid penalties.
• Navigating Australia’s 2026 CGT & Negative Gearing Reforms: What Investors Need to Know — Significant changes to negative gearing and the Capital Gains Tax (CGT) discount are coming in Australia from 1 July 2027. Here’s how these rules will impact you—and what you can do to prepare.
• Entity Setup & Super: How ‘Payday Super’ and High-Balance Concessions Shape Best Structure Decisions — When you’re setting up a business or trust, or owning high super balances, the reforms around 'Payday Super' and super concessions above $3 million are reshaping how entities structure super and tax obligations from 2025-26 onward.
• Digital Nomads & Foreign Employment Income: Navigating Sections 23AF/23AG in Australia — For remote workers, cross-border contractors and digital nomads: learn when your foreign employment income may be exempt under Aussie tax law and how to structure your work to reduce compliance risk.
• How Australia’s Upcoming Tax Cuts for Every Taxpayer Will Change Your Take-Home Pay — New tax cuts announced in the 2025-26 Federal Budget will start from 1 July 2026, lowering the 16% bracket to 15%, and further to 14% in 2027 — here’s what that means for your wallet and tax planning.
• Setting Up a Trust or Entity in the Post-Budget Landscape — With changes ahead for discretionary trusts, negative gearing, and investor tax incentives, entity structure choices matter more than ever — here’s what to consider when setting up now.
• Staying Compliant as an International or Remote Worker in Australia Post-Budget — With the new tax reforms and the global shift toward remote work, international and remote workers must navigate updated rules on residency, capital gains, and tax offsets wisely.
• Tax Cuts & CGT Overhaul: How Australia’s 2026-27 Federal Budget Changes Your Wallet — Australia’s 2026-27 Budget introduces sweeping reforms on tax brackets, capital gains tax, negative gearing, trusts and more — here’s what you need to know to make sense of it all.
• For Digital Nomads: How Australia’s 2026 Tax Reforms Could Affect Your Investments & Expat Income — From changes in CGT treatment to restrictions on property deductions, Australia’s upcoming reforms will alter the landscape for expatriates and foreign investors with ties to the Australian tax system.
• What Australia’s 2026-27 Budget Means for Compliance: Trusts, Discretionary Trust Tax, and PAYG Changes — New rules for discretionary trusts, loss carry back, and PAYG instalment flexibility are changing what trustees and small businesses need to do to stay compliant under the Australian tax system.
• Navigating Australia’s Negative Gearing and CGT Overhaul: What Property Investors Must Know — Australia’s 2026-27 Budget introduces sweeping changes to negative gearing and the capital gains tax discount — effective July 1, 2027 — transforming what many property investors have counted on for decades.
• Entity Setup: Choosing the Right Structure in Australia Under New Trust and Reporting Rules — Changes in trust reporting and beneficiary TFN requirements mean your choice of business structure can affect compliance burden—this article helps you compare trust, company, partnership options under evolving law.
• How Digital Nomads Might Be Taxed in Australia: Residency, Income, and Remote Work Rules — If you live nomadically but have Aussie roots or income, it's essential to understand how tax residency, superannuation, and foreign income mix under Australian law.
• Navigating Pillar Two and Global Minimum Tax: What Multinational Enterprises Need in Australia — As Australia tightens its digital economy rules, MNEs must understand Pillar Two obligations, APIs for filing, exemptions & safe harbour to stay compliant and optimise tax outcomes.
• Tax Planning Tips for 2026-27: Leveraging Australia’s Stage 3+ Tax Cuts — With the second marginal rate falling on 1 July 2026, individuals can rethink deductions, withholdings, and investments to make the most of lower tax rates.
• Getting Ready for Payday Super: Superannuation Reform from 1 July 2026 — Australia’s Payday Super reform changes when employers pay super contributions—mark your calendars and update your payroll systems.
• Navigating the Global & Domestic Minimum Tax Rules: What Multinationals In Australia Must Know — Australia has implemented new minimum tax rules as part of its Pillar Two commitments—key for any large multinational operating with low effective tax rates overseas.
• Study Loan Reforms: What Individuals and Tax Professionals Should Know This Year — Major changes to student loan repayment – including a 20% debt reduction and higher repayment threshold – are now law. Learn how these affect your tax withholding, repayments, and refund expectations.
• Payday Super and SuperStream Updates: What Employers Must Do Before 1 July 2026 — With Payday Super reforms coming, employers and super funds must prepare for same-day SG payments, fund verification messages, and the closure of the Small Business Clearing House.
• Navigating Australia’s Global Minimum Tax Rules: What Multinationals Need to Know — Australia’s Pillar Two measures are now law—multinationals with EUR 750 million+ global revenue must adapt to its Global and Domestic Minimum Tax rules from January 2024. Understand obligations, documentation, and compliance strategies.