Research and insights

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

Jurisdiction: Australia

Page 27 of 51 · 1001 published records

• Navigating Australia’s Pillar Two Global and Domestic Minimum Tax Regime — Multinational enterprises must get ready for Australia’s Pillar Two regime—here’s what the updated guidance, lodgment deadlines and compliance obligations mean for 2026 and beyond.
• Digital Nomad Residency: How the New Australia Tax Cuts and Global Rules Change Your Tax Home — For remote workers and digital nomads considering Australia, or maintaining ties here, recent tax changes impact residency tests, brackets, and global income exposure—here's what you should know.
• Preparing for Pillar Two and Global Minimum Tax: A Guide for Multinational Entities in Australia — With new global minimum tax rules coming into force and lodgments due from 30 June 2026, entities operating across borders need to understand how to comply and avoid penalties.
• Planning for the 2026–27 Income Tax Cuts: What Australian Individuals Should Do Now — New income tax rates effective from 1 July 2026 will change your marginal rate—here’s how to optimize deductions, withholding, & investment timing before the changes hit.
• Compliance Strategies 2026: Tackling Australia’s Pillar Two & Small Business Pressure Points — New minimum tax rules and small business compliance hotspots are redefining what makes a tax-safe entity; here’s how to stay ahead and avoid costly penalties.
• Entity Setup Essentials: Choosing the Right Structure in Australia — The decisions you make when setting up your business entity—sole trader, company, trust—directly affect tax rates, compliance burden, and your ability to benefit from new incentives.
• Smart Moves for Digital Nomads: Navigating Australia’s Tax Landscape — If you’re a digital nomad operating in or with Australia, understanding the global minimum tax (Pillar Two), superannuation, and resident vs non-resident status can save you real money.
• Modernising Trust Administration Systems: What Trusts, Beneficiaries & Tax Agents Need to Know — Australia’s tax system is undergoing digital transformation, especially around trusts. From 1 July 2026 the ATO will require digital reporting enhancements that affect trustees, beneficiaries and agents alike—this article unpacks the changes.
• Maximising Your Refund: Smart Tax Planning for Individuals Before the 2026-27 Income Year — With major tax cuts and changing thresholds on the horizon from mid-2026, early planning can help Australians reduce tax liability and optimise deductions—this article explains strategies to act now.
• Navigating Australia’s Upcoming Payday Super Reforms: What Employers Must Do — From 1 July 2026, the Payday Super reforms introduce sweeping changes to how qualifying earnings are defined and how super guarantee charges are calculated—this article guides employers through the essentials, with examples and compliance tips.
• Remote Work Rules Revised: New Working-From-Home Deduction Practices Starting 2026-27 — Australia’s ATO is updating rules for work-from-home deductions: fixed hourly rate increased, but stricter documentation needed.
• Strengthening Compliance: What Businesses Must Know from ATO’s New Enforcement Measures — New laws and funding boosts targeting tax avoidance and under-reporting mean businesses need to update their compliance strategies.
• Maximise Your Income: New Personal Income Tax Rate Cuts from July 2026 — Australia is reducing its lowest personal income tax rate twice over the next two years—learn how this benefits you beginning 1 July 2026.
• Entity Setup for Digital Nomads: Navigating Residency & Work Laws for Australian Visa Holders — Understanding tax residency, working holiday maker rules, and entity options if you’re a digital nomad living or working across Australia.
• Compliance Essentials: Mandating FID and Eliminating Cheque Refunds in Tax Time 2026 — The ATO is pushing to mandate **Financial Institution Details (FID)** for agent-lodged returns in Tax Time 2026 to phase out cheques – vital compliance change for practitioners.
• Using Pillar Two Rules to Guide Global Tax Planning for Multinationals in Australia — Discover how Australia’s implementation of global minimum tax rules reshapes tax planning for multinational enterprises and how to adapt proactively.
• Digital Nomads in Australia: Residency, Taxes & Optimising Your Setup — If you work remotely in Australia part time or are a frequent traveller, navigating tax residency is crucial—learn how it works, what counts, and what you can claim.
• Understanding the Global & Domestic Minimum Tax Rules for Multinationals — Australia’s minimum tax rules under Pillar Two are now law—this article breaks down who’s affected, what to prepare, and how to comply.
• How the 2026–27 Personal Income Tax Cuts Impact Everyday Australians — With the new tax cuts beginning 1 July 2026, many taxpayers will see changes to their marginal rates—here’s what you need to know and how to plan ahead.
• Entity Setup & Tax Planning: Using Legacy Retirement Products Wisely — Legacy retirement products come with both opportunities and traps. The recent regulations unlock flexibility, but also shift tax classification which could affect your contribution caps.