Research and insights

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

Jurisdiction: Australia

Page 29 of 51 · 1005 published records

• 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.
• Understanding Australia’s Global Minimum Tax: What Multinationals Must Know Now — Australia’s adoption of the OECD’s Pillar Two rules introduces new global and domestic minimum taxes – here’s what these mean and how in-scope multinationals can prepare.
• Navigating Australia’s Division 296 Superannuation Tax (Effective from 1 July 2026) — How the new Division 296 tax reshapes superannuation taxation for those with large balances—and what you can do now to prepare.
• Case Study: How Recent Tax Cuts Reshape Take-Home Pay for Middle-Income Earners — With new tax cuts kicking in July 2026-27, middle-income earners will see meaningful relief—but understanding thresholds and timing matters to maximise benefit.
• Staying Compliant from Abroad: Tax Rules for Australian Digital Nomads — Working or travelling outside Australia? Here’s how your residency status, foreign income, super obligations, and lodging returns can get complicated — but manageable with the right preparation.
• Entity Setup & Digital Nomad Considerations under Australia’s Minimum Tax Rules — With new global minimum tax laws now law in Australia, setting up your residency, entity or cross-border structure needs fresh care—especially if you travel, work remotely, or run a small cross-border enterprise.
• Compliance Focus: Navigating Australia’s Royalty Withholding and Intangibles Rules — Australia is tightening the rules on royalty payments, withholding tax and the treatment of intellectual property—high stakes for companies with cross-border intangibles or software revenue.
• Tax Planning Strategies Ahead of Australia’s New Personal Income Tax Cuts — With tax rates dropping in 2026–27 and again in 2027–28, savvy taxpayers can plan ahead to maximise deductions and timing of income—especially self-employed and freelancers.
• Streamlining Super Contributions with NPP Rule & SuperStream v3 – What Employers Must Do — From 1 July 2026, Australia's super funds and employers must be ready for SuperStream Contributions v3, including the ability to receive payments via the New Payments Platform (NPP) and enhanced member verification features.
• Mandatory Beneficiary TFN Reporting for Closely Held Trusts Begins 1 July 2026 — Australia’s MTAS Phase 2 introduces mandatory reporting of beneficiary tax file numbers for closely held trusts—marking a step toward greater trust transparency and tax compliance.
• Tax Cuts Coming for Every Australian Taxpayer from 1 July 2026 — Australia's 2025–26 Federal Budget sets out new income tax rate cuts that will significantly ease bracket creep, with staged reductions to the 16% rate.
• Setting up Community Charity Trusts under New DGR Rules: A Practical Guide — Recent expansions to community charity trust eligibility mean more entities can get tax-deductible gift recipient status – here's a step-by-step guide to joining and staying compliant.
• GST Treatment of Infant and Toddler Food: What Australian Businesses Need to Know — A recent ATO Determination clarifies when formula products are GST-free, distinguishing between infants vs toddlers—businesses must update pricing, invoicing, and compliance practices accordingly.
• Maximizing Stage-3 Tax Cuts and Personal Income Strategies for 2026–27 — With **Stage-3 tax cuts** coming into full effect on 1 July 2026, individuals and families need clear strategies to optimise savings and avoid pitfalls as income brackets shift.
• Setting Up the Right Entity: Company vs Trust vs Sole Trader — Comparing sole traders, companies and trusts in Australia—how to choose the structure that suits your business, with real costs and compliance obligations.
• Smart Digital Nomads: Managing Your Australian Tax Residency & Obligations — Understand the critical residency tests and tax obligations for digital nomads working while abroad or moving to Australia—and concrete steps to plan your tax affairs effectively.
• Compliance Strategy: Navigating the ATO’s Enhanced Audit Focus on Large and Multinational Taxpayers — The ATO is stepping up enforcement actions, especially against large and multinational entities—here’s how to anticipate changes and manage risk effectively.