Research and insights

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

Jurisdiction: Australia

Page 31 of 51 · 1001 published records

• Tax Planning Strategies for Businesses Facing the New Thin Capitalisation & Minimum Tax Rules — The new thin capitalisation, Global Minimum Tax, and Pillar Two rules reshape how businesses optimise debt, profits, and foreign-connected operations—planning now is essential.
• Navigating Working Remotely from Australia: Tax Implications for Digital Nomads — Understanding residency, sourcing of income, and lodging obligations is vital for digital nomads spending time in Australia—mistakes can lead to unexpected tax liabilities.
• Australia’s Global and Domestic Minimum Tax (GloBE Rules): What Multinational Groups Must Know — Australia has implemented the OECD’s GloBE rules with key dates already past – ensuring multinational groups understand their obligations and how to use the ATO’s new CGDMTR API is critical.
• Trusts Will Need TFNs for All Beneficiaries: Preparing for MTAS Phase 2 Changes — From 1 July 2026, closely held trusts must include the Tax File Number (TFN) of every beneficiary in their trust returns, increasing reporting obligations and compliance risks.
• Charity & Trusts Update: New Community Charity Trust Declarations and What They Mean for Entity Setup — Australia has added 34 entities to the officially declared **community charity trusts** list from 26 February 2026—this change affects how trusts structure themselves to be eligible for Deductible Gift Recipient (DGR) status.
• How the New Non-Deductibility of ATO Interest from 1 July 2025 Affects Your Business — Australia has changed tax law so that **interest charges from the ATO, such as the General Interest Charge (GIC)**, are no longer tax deductible from 1 July 2025—this article explains the implications and how you can plan to minimise costs.
• Establishing a Trust or Entity as a Digital Nomad in Australia: What You Should Know — Digital nomads living between locations or operating online businesses need to pick the right structure. This article explores entity setup options in Australia and key tax risks you need to plan for.
• GST Reclassification Alert: When Meals Turn GST-Free (or Not) under Australia’s New Determination — A recent ATO determination clarifies when food or frozen meal products marketed as meals are **not** GST-free—especially those marketed as ‘prepared meals’. Businesses must review marketing and labeling to avoid misclassification penalties.
• Planning for Pillar Two: How Multinational Entities Can Navigate Australia's Global Minimum Tax Reforms — With Australia’s adoption of OECD’s Pillar Two rules, multinational enterprises face new global and domestic minimum tax obligations from 1 January 2024. Plan now to align your structure and reporting to avoid surprises.
• GST Attribution Rules Overhauled for Motor Vehicle Incentives: What Dealers Must Know — A new determination clarifies when dealers must attribute GST on motor vehicle sales involving incentive payments—a change that shifts reporting obligations and timing for GST obligations substantial for dealers and manufacturers alike.
• What the Superannuation Transfer Balance Cap Increase Means for Retirement Strategy — From 1 July 2026, Australians will be able to transfer more of their super into the retirement phase thanks to an indexed cap increase—a change that reshapes planning for contributions, pensions, and wealth preservation.
• How the PAYG Withholding Rule Change Helps Company Directors and Office Holders — Australia has finalised a major change to the PAYG withholding regime that eliminates withholding tax and reporting duties in certain director payments—significant relief for individuals who act as intermediaries or for entities receiving such payments.
• Digital Nomads & Tax Residency Rules: How Australia Counts Your Days — Living or working abroad doesn’t always mean you escape Australia’s tax reach — here’s what digital nomads need to know.
• Maximising Your Savings Under the Cost-of-Living Tax Cuts: A Guide for Individuals — New tax rate cuts and increased low-income thresholds are law now — see how you can plan to benefit.
• Navigating Super Payments with Payday Super: What Employers Need to Know — From 1 July 2026, employers will be required to pay superannuation contributions on each payday — here’s how to prepare.
• Setting Up a Trust in Australia: Compliance & Reporting for Digital Nomads — Digital nomads engaging trusts—before or after relocating—must navigate TFN obligations, beneficiary reporting, SG contributions, and overlapping residency rules.
• Optimising Personal Tax in Australia: Latest Cuts & Bracket Creep Fixes — With new income tax rate cuts legislated from mid-2026 and beyond, individuals face key planning decisions—timing of income, deductions and super contributions matter more than ever.
• Navigating Payday Super: Employer & Fund Reforms from 1 July 2026 — Australia is set to launch Payday Super, a sweeping reform changing how and when super guarantee obligations are met. Employers and funds need to prepare now for new payment timelines, NPP adoption, and faster error-resolution standards.
• Compliance Spotlight: Global Anti-Base Erosion (GloBE) Rules and Australia’s Corporate Reporting — With global minimum tax rules (GloBE) becoming active, big Australian companies face new reporting, transparency and compliance burdens. Here’s what they need to know and do.
• Entity Setup in Australia: Choosing Between Trusts, Companies or Sole Traders — Deciding on the right business entity in Australia affects your tax, liability and reporting. Here’s how to evaluate your options and structure for success.