Research and insights

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

Jurisdiction: Australia

Page 28 of 51 · 1001 published records

• Compliance in 2026: Preparing for Payday Super & Div 296 in Australia — Superannuation reforms like Payday Super and Div 296 begin to reshape employer obligations and fund reporting – it's critical to understand what's changing and how to stay compliant.
• Digital Nomads & Australia: What the Global Minimum Tax Means for You — If you're a digital nomad earning from abroad or working in multiple countries, Australia’s implementation of Pillar Two and the Domestic Minimum Tax rules could affect your tax obligations significantly.
• Trusts & Beneficiaries: Modernised Reporting and Automatic Prefill Powers — Learn how Australia’s Modernisation of Tax Administration Systems (MTAS) Phase 2 changes trust reporting and beneficiary prefill—making trust income easier to lodge and reducing errors.
• Navigating 'Payday Super' and Super on Parental Leave: What Australian Employers Must Do — Learn how Australia’s upcoming Payday Super reforms and super contributions on parental leave will change employer obligations from 1 July 2026—and how to prepare.
• Maximizing Personal Tax Savings Before July 2026 Bracket Cuts — Australia’s upcoming changes to bracket rates offer a rare opportunity to restructure your income and deductions for significant savings before new tax brackets kick in.
• Digital Nomads & Australian Residency: Staying Clear of Unwanted Tax Exposure — For those working remotely from abroad or hopping in and out of Australia—you need to understand how tax residency rules could trigger full tax liability on your global income.
• Navigating PAYG Withholding Variations: What Businesses & Professionals Need to Know — Significant changes to PAYG withholding variation instruments means entities like companies, indigenous artists, religious practitioners — know what withholding, ABN quoting, and reporting requirements now apply.
• Maximising Super Savings Amid New Division 296 Rules — The introduction of Division 296 ushered in new taxation on super balances above A$3 million—this article explains what this means and how to plan ahead.
• How Modernising Trust Reporting Systems Can Help Digital Nomads & Beneficiaries — Even for individuals living nomadically, Australian trust income logging changes mean new prefill, reporting, and compliance steps — here’s what digital nomads need to know.
• Understanding Payday Super: What Employers Must Do Before 1 July 2026 — Australia’s Payday Super reforms change when super must be paid and how employers must report. Here’s a breakdown of obligations, compliance tips, and practical examples for your business.
• How Australia’s Pillar Two’s First Filings Will Change Tax Planning for Multinationals — Australia’s new global and domestic minimum tax regime (Pillar Two) brings fresh filing obligations, transition relief, and strategic shifts for multinational entities — here’s what business leaders must know now.
• Entity Setup Insights for Digital Nomads Establishing Australian Tax-Resident Structures — Digital nomads considering Australian tax residency or entity structures need clarity on residency tests, permanent establishments, and how to avoid double taxation—particularly post-Pillar Two.
• Compliance Essentials for Small Businesses Under New Tax-Rate Cuts from 1 July 2026 — With significant personal income tax rate reductions taking effect 1 July 2026 and again in 2027, making sure small business owners understand compliance implications now is critical.
• Tax Planning Strategies Ahead of Pillar Two Implementation in Australia — Australia’s implementation of Pillar Two/GloBE rules brings new obligations for multinational enterprises starting 30 June 2026—advance planning can ease compliance burdens and mitigate risks.
• Tax Planning Moves You Should Make Before the 2026-27 Australian Tax Year — With key tax rate changes and integrity rules arriving 1 July 2026, now is the time to strategise deductions, income timing, and entity decisions to minimise your tax burden.
• Smart Entity Setup in Australia for Small Businesses & Freelancers — Choosing the right entity structure in Australia can save you tax, reduce compliance burdens, and protect assets—this article walks through common architectures and key issues to consider.
• Managing Your Tax While Working Remotely: Digital Nomad Considerations in Australia — Exploring how Australia's tax residency rules, foreign income, and double tax agreements affect digital nomads—and practical strategies to stay compliant and optimise tax obligations.
• Foreign Resident Capital Gains for Shares & Disclosure Rules Changing July 2025 — From 1 July 2025, foreign residents disposing of shares or membership interests over A$20 million must notify the ATO, alongside other changes widening non-resident CGT rules. Read how this affects investors abroad.
• How Australia’s Division 296 Super Tax Affects High-Balance Savers Before 2025-26 — For super fund members with over A$3 million balances, a new tax from 1 July 2025 imposes a 15% rate on earnings above the threshold. This article breaks down how Division 296 works and how to minimise liability.
• Tax Planning and Compliance for Foreign Resident CGT Withholding Regime — Understanding the foreign resident capital gains withholding changes: how they affect property and what steps to avoid surprises.