Research and insights

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

Jurisdiction: Australia

Page 26 of 51 · 1001 published records

• Smart Tax Planning as Australia’s New Income Tax Cuts Kick In from July 2026 — Australia is rolling out significant personal income tax rate cuts starting 1 July 2026—here’s how to plan ahead to make the most of every dollar.
• Case Study: Indigenous Artist Without ABN & Withholding Relief Under New Instrument — New withholding rules now ease tax compliance for Indigenous artists in remote zones who don’t hold ABNs. This case study explores eligibility and how to benefit under the 2026 Legislative Instrument.
• Compliance Spotlight: Payday Super – What Employers Must Do Now — The shift to Payday Super rules from 1 July 2026 demands companies revamp payroll, reporting, and payment timing. This guide helps employers get compliant before it's too late.
• Strategic Super Moves Before Division 296: What Australians Need to Know — With the new Division 296 tax coming into force from 1 July 2026, high-superbalance holders must plan ahead to manage tax on excess super earnings. This article breaks down the rules, thresholds, and smart actions you can take now.
• Navigating the New Division 296 Tax: High Super Balances and You — If your super balance is over AUD 3 million, the new Division 296 tax rules will affect you — here’s how to calculate, prepare and minimise the impact.
• Living as a Digital Nomad in Australia: Superannuation, Residency & Taxation Essentials — Many digital nomads spending time in Australia face complex rules for tax residency, superannuation and withholding. Know what triggers obligations and how to stay compliant.
• How Australia’s New Personal Income Tax Cuts Impact Individuals from July 2026 — Australia’s 2025-26 budget introduced tax rate reductions starting 1 July 2026: the 16% tax bracket drops to 15%, then 14% from July 2027. Here’s what this means for different income groups.
• Payday Super Reforms: What Employers Need to Know Ahead of July 1, 2026 — With the Payday Super reforms coming into force 1 July 2026, businesses must overhaul how they calculate and pay superannuation guarantee—aligning contributions with each pay run rather than quarterly schedules.
• Division 296 Super Tax Explained: High Balance Impacts & Strategies — Learn who pays the new super earnings tax on balances over $3M, how it's calculated and what retirement-savvy individuals can do to mitigate its effects.
• Navigating Payday Super: What Employers Must Do Before 1 July 2026 — Payday Super introduces sweeping reforms to when and how employers pay super contributions — here's a step-by-step guide to getting ready now.
• What Digital Nomads Should Know About Australia’s Pillar Two / GloBE Rules and Residency Testing — Australia’s GloBE rules and the permanent-residence test mean remote workers must carefully manage tax residency and foreign income reporting—details inside.
• Trustees Beware: Australia Streamlines Trust Reporting and Digitises Income Distributions — Upcoming reforms require trustees to report beneficiary TFNs and income distributions at lodgement time, enabling better pre-filling and modernization of ATO systems.
• How Australia’s New Division 296 Super Tax Affects High-Balance Members — Major changes under Division 296 introduce additional tax on super returns for balances above $3 million—what those affected need to know now.
• Entity Setup for Nomadic Entrepreneurs in Australia: Choosing the Right Structure in 2026 — Remote, global workers and digital nomads need clear guidance on structuring a business entity in Australia to manage tax obligations, imposts, and compliance efficiently.
• Navigating Electronics Trusts in Tax Time 2026: What DSPs and Advisors Need to Know — Major changes for Tax Time 2026 include new trust tax return formats and updated FBT, dependant offsets & pensioner tax offset reporting—prep now for compliance in the Digital Services Provider (DSP) Hub.
• Digital Nomads & Australian Residency: Tax Risks of Reentry and Overseas Income — Returning Australians or those frequently abroad should understand that real-time data and stricter residency tests are changing how the ATO treats overseas income and arrival patterns.
• Setting up a Trust or Entity in Aus? Beware the New Reporting & Threshold Changes — Recent law tweaks are transforming how closely held trusts and entities are taxed—and reported. Here’s what trust-owners and small business entity founders should know.
• Navigating Division 296 Tax: What Super Members with Large Balances Must Know — New super rules target those with total super balances above $3 million—here’s how Division 296 tax works, with real strategies you can use now.
• Digital Nomads & Australian Tax Residency: Reducing Risk, Maximising Opportunities — For remote workers living abroad, understanding rules around tax residency, super, and reporting can mean the difference between compliance and costly surprises.
• What Businesses Need to Know About Payday Super Reforms for 1 July 2026 — Payday Super is overhauling Australia's super system — this article breaks down what employers must do to comply, avoid penalties, and protect their cash flow.