Research and insights

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

Jurisdiction: Australia

Page 24 of 51 · 1001 published records

• Small Entity Setup in Australia: Structuring Your SMSF Before Division 296 Takes Hold — If you're considering launching a Small Self-Managed Super Fund (SMSF) or restructuring, the Division 296 changes make now the critical window to build resilient frameworks.
• Immediate Impacts of the Temporary Fuel Excise Reduction: What Businesses and Individuals Should Know — A temporary drop in fuel excise from 1 April to 30 June 2026 offers cost relief—know how it works and how to benefit practically.
• Navigating the New Division 296 Super Tax: What High-Balance SMSF Trustees Must Do Now — The new Division 296 super tax begins 1 July 2026 and means substantial changes for trustees with super balances over AU$3 million; here’s a planning guide to stay ahead.
• What Global and Domestic Minimum Tax Means for Multinationals in Australia — New lodgement APIs and obligations under Pillar Two are in force, affecting how large multinationals report income inclusion and top-up tax in Australia.
• Modernisation of Trust Reporting: Mandatory Beneficiary TFN from July 1, 2026 — ATO’s MTAS Phase 2 mandates new disclosure for closely-held trusts including beneficiary TFNs and new return labels—practical guidance for trustees and tax practitioners.
• Tax Cuts for Every Taxpayer from 1 July 2026: What You Need to Know Now — Australia’s newest tax cuts coming from 1 July 2026 reduce the bottom marginal rate and shift obligations across Medicare levies—practical tips ahead for individuals and advisors.
• Setting Up Entity Structures with the Global & Domestic Minimum Tax in Mind — Australia’s implementation of the GloBE rules and the Domestic Minimum Tax means entity structures must be carefully planned to comply and optimize tax outcomes.
• Your Study Loan Repayments Just Got Easier: Key Loan Changes You Need to Know — Legislation has enacted major changes to how study and training loans are repaid in Australia—learn what’s new, who saves, and what you need to do.
• How to Navigate the 2026–27 Personal Income Tax Cuts in Australia — Australia is delivering new tax cuts for every taxpayer from 1 July 2026—learn how these changes affect your marginal rates, how to plan now, and what to watch out for.
• Division 296 Tax: Super Strategies for High Net-Worth Individuals — From 1 July 2025, individuals with super balances over $3 million may now face the new Division 296 tax—this article explains who’s affected, how it’s calculated, and smart ways to manage the impact.
• Pillar Two in Action: Navigating Australia’s Global & Domestic Minimum Tax for Multinationals — Multinational groups operating in Australia face new obligations under the OECD’s Pillar Two rules—this article breaks down the lodgment requirements, exemptions, and key actions to stay compliant.
• Payday Super and Super contribution tech: What Employers Must Do by 1 July 2026 — Australia is bringing in ‘Payday Super’ and mandating Digital Service Provider (DSP) and Member Verification Request (MVR) technology. Employers must adapt systems and practices to comply by mid-2026.
• Managing Your Study Loan Repayments: New Thresholds and System Changes from July 2025–26 — The income threshold for compulsory repayments has gone up, repayment rates have shifted to a marginal basis, and the 20% loan balance reduction has been backdated to 1 June 2025.
• How Australia’s Upcoming Tax Cuts from 1 July 2026 Will Affect Your Take-Home Pay — Australia’s 2025–26 Budget delivers tax rate cuts for all taxpayers starting 1 July 2026, with further reductions in 2027. Understand how these changes impact different income levels and how to plan accordingly.
• Foreign Resident CGT Regime: What Digital Nomads and International Investors Need to Know — New draft legislation will tighten capital gains tax for foreign residents – don’t be caught unaware if you’re investing or disposing of Australian real estate or natural-resource assets.
• Payday Super and the Closing of SBSCH: Compliance Imperatives for Employers — Beginning 1 July 2026, new superannuation payment rules and the closure of SBSCH are en route—are your payroll systems ready?
• Maximizing Small Business Deductions Before 30 June: The $20,000 Instant Asset Write-Off Explained — Small businesses have a limited window to leverage the $20,000 instant asset write-off before it reverts drastically. Timing and asset setup are critical to lock in the deduction for FY 2025-26.
• What Multinationals Need to Know: Australia’s Pillar Two Minimum Tax Rules — Australia’s global minimum tax rules now law, applying from 1 January 2024 for large MNEs—understand how this affects foreign income, tax offsets and reporting obligations.
• Trustee Obligations from July 2026: Mandatory Beneficiary TFN Reporting Explained — Closely held trusts will need to report beneficiary Tax File Numbers (TFNs) mandatorily starting 1 July 2026—trustees must prepare now.
• Preparing for the 2026 Bracket-Creep Tax Cuts: What Every Australian Should Know — Starting 1 July 2026, the marginal tax rate for income between $18,201-$45,000 drops from 16% to 15%, then to 14% on 1 July 2027—it's crucial to plan ahead now.