Research and insights

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

Jurisdiction: Australia

Page 25 of 51 · 1005 published records

• 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.
• International Tax & Pillar Two: What Multinationals Must Track in 2026 — Australia’s Pillar Two and Global Minimum Tax rules are evolving. This article outlines the compliance dates, recent clarifications, and steps multinationals need to comply under these new rules.
• Payday Super: What Employers Need to Do From 1 July 2026 — Major reforms to super guarantee payments under Payday Super are coming. Employers must ensure contributions align with salary payments and meet new timing and reporting rules.
• Navigating Division 296: High Super Balance Tax and Planning Strategies — Big changes to superannuation balance tax hit from 1 July 2026. Here’s how Division 296 works and how you can plan ahead if your total super balance is above the thresholds.
• Study Loans & Digital Nomads: How Australia’s New HELP Rules Impact Those Abroad — Australia’s revised HELP repayment thresholds and debt reduction offer potential savings for Australians overseas—here’s how digital nomads can benefit.
• What To Do Before the SBSCH Closes: Superannuation Clearing Steps for Small Businesses — The Small Business Superannuation Clearing House (SBSCH) will shut down 1 July 2026—here’s how small businesses must prepare their systems, payroll, and records before that deadline.
• Navigating Australia’s New Tax Cuts: What Every Employee Needs to Know — Australia is cutting personal income tax rates in stages—find out exactly what this means for your pay, thresholds, and Medicare levy obligations.
• Closely Held Trusts: TFN Reporting Obligations Being Tightened Mid-2026 — Trustees of closely held trusts will soon need to embed mandatory TFN beneficiary reporting in trust returns and add new labels — here’s how to stay ahead.
• What Employers Must Know About Paying Super ‘On Payday’ and SuperStream NPP Changes — With Payday Super reforms set for 1 July 2026, payroll, super funds, and employers face major changes in how and when they must pay super contributions.
• Preparing for the New Margin Between Tax Rates: Australia’s Income Tax Cuts from 2026–27 — Significant tax rate reductions are coming for Australian residents in two stages—are you ready to adjust payrolls, budgets or investment plans?
• Tax Planning Moves for Investors Ahead of 2026-27 Income Tax Cuts — Australia’s planned income tax cuts scheduled for July 2026-27 offer timing opportunities for investors and individuals—learn how to benefit and where to tread carefully.
• How Employers Should Prepare for Australia’s ‘Payday Super’ from July 2026 — A landmark reform will require employers to make super contributions when salaries are paid—not quarterly. Here’s how to update systems, stay compliant, and avoid penalties.
• What Australia's Division 296 Tax Means for High-Balance Superannuation Funds — For superannuants with balances above AUD 3 million, Division 296 introduces steep new taxes on earnings from 1 July 2026—learn who’s affected, what you can do now, and timely governance steps.
• Trusts, TFNs & Modernisation: What digital nomads and small business owners should know — With changes to trust reporting and mandatory beneficiary TFN disclosure coming from 1 July 2026, digital nomads, foreign residents and small businesses should prepare now for updated compliance rules.
• Global Minimum Tax (Pillar Two) compliance & what multinational enterprises must do by 30 June 2026 — Australia’s Pillar Two rules require MNEs to file multiple returns—and the ATO has consolidated some into a Combined Global & Domestic Minimum Tax Return—but lodgement and payment due dates loom.
• How superannuation reform & Division 296 tax will impact high-balance members — With Division 296 coming into effect 1 July 2026, superannuants with balances over $3 million need to understand new tax on earnings and transitional rules to avoid surprises.
• Entity Setup and Structuring in Light of Australia’s Division 296: What Businesses Should Consider — Choosing how you hold high-value assets matters: structuring through SMSFs, public funds or private entities can influence exposure to large-balance super taxation under new laws.