Research and insights

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

Jurisdiction: Australia

Page 33 of 51 · 1001 published records

• Navigating Foreign Resident Capital Gains Withholding: Planning Tips for 2025-26 — Foreign investors and resident sellers must understand the revised Foreign Resident Capital Gains Withholding rules which now apply to all taxable Australian property sales—no matter the value.
• Payday Super: What Employers Need to Know Before 1 July 2026 — Australia's new “Payday Super” law comes into force soon—employers must deliver superannuation contributions within 7 business days of each pay date. Are you ready for the shift?
• Entity Setup & Structure: Choosing the Right Vehicle Under Australia’s Minimum Global Tax Regime — With Pillar Two Global Anti-Base Erosion (GloBE) and Domestic Minimum Tax (DMT) rules active in Australia from 1 January 2024, selecting the right business entity structure carries new international tax implications.
• Compliance Trends: What Businesses Should Know About Foreign Resident CGT Withholding and the ATO’s Push on Trust Reporting — Australia is tightening rules around foreign resident capital gains withholding (FRCGW) and trust beneficiary reporting—businesses and trustees must adapt now to stay compliant.
• Smart Tax Planning Ahead of the 2026-27 Rate Cut: How to Maximise Your Savings — With Australia’s lowest personal income tax bracket dropping from 16% to 15% on 1 July 2026—and further to 14% from July 2027—there are smart strategies individuals can employ now to amplify savings.
• Compliance Shift: Mandating Identification for Agent Lodgments in Tax Time 2026 — ATO to require agents to include client-verified identity (FID) when lodging refunds, part of broader cheque-elimination efforts.
• Tax Planning Under the 2026-27 Tas Cuts: How Australians Can Benefit — Australia’s new personal income tax rates from 1 July 2026 present fresh planning opportunities — here’s who benefits and how to get ready.
• Entity Setup for Digital Nomads: What Non-Residents Should Know in Australia 2026 — If you're living outside Australia but earning income from Australia (or considering setting up a structure), it’s vital to understand residency, withholding, investment structures, and tax treaties for 2026-27.
• Staying Compliant with the ATO’s Pillar Two & Global Minimum Tax Rules — Multinational enterprise groups operating in Australia must prepare for new global and domestic minimum tax rules, including reporting, lodgment, and compliance obligations ahead of June 2026 deadlines.
• Navigating Australia’s Upcoming Resident Tax Rate Cuts: Planning Ahead for 2026–27 — With Australia’s new income tax cuts legislated to take effect from 1 July 2026 and further cuts in July 2027, taxpayers and advisors need to get ready to adjust withholding, investment strategy, and year-end planning.
• Entity Setup in Light of Australia’s Global Minimum Tax Rules — What entities need to know before starting business operations in Australia under the new Pillar Two rules.
• Preparing for Payday Super: What Businesses Must Do Before 1 July 2026 — A deep dive into Australia’s ‘Payday Super’ reform and how employers need to align operations for superannuation guarantee obligations tied to paydays.
• How Australia’s New Tax Cuts Impact Salaried Individuals from 1 July 2026 — Understanding the upcoming federal tax cuts and what they mean for your taxable income starting in the 2026–27 year.
• Pillar Two Global Minimum Tax for Multinationals: How Australia’s New Rules Impact Large Enterprises — Australia’s Pillar Two rules impose a domestic and global minimum tax for multinationals with over €750 million revenue—this article unpacks the obligations, timeline and examples.
• Payday Super: Superannuation Changes Employers Need to Prepare for by July 2026 — The 'Payday Super' reforms require employers to sync super guarantee payments with salary payments and to meet tighter deadlines. This article helps businesses understand what to do now.
• Personal Income Tax Cuts from July 2026: What Every Australian Needs to Know — From 1 July 2026, the 16% tax bracket drops to 15% (and then 14% in 2027): this article frames how the staged tax cut works, who benefits, and how to plan ahead.
• Case Study: Entity Setup Choices for Cross-Border Digital Nomads — For digital nomads earning income in Australia and abroad, choosing the right entity structure can have big tax implications. This case study explores options and reveals practical trade-offs.
• Navigating Compliance: Pillar Two Global Minimum Tax and What It Means for Australian Multinationals — Australia has implemented Pillar Two tax rules effective from 1 January 2024. Multinational businesses need to understand their new obligations, reporting requirements, and transitional relief.
• Tax Planning in 2026: Understanding Australia’s Upcoming Personal Income Tax Cuts — The 2025-26 Federal Budget introduces new personal income tax rate cuts starting 1 July 2026. Here’s how they work and how you can plan ahead to maximise benefits.
• Planning Your Entity Structure in Australia under New Trust & Superannuation Rules — Recent Budget proposals and actions promise changes to tax treatment of super balances above $3 million and to concessions for trusts—important for anyone structuring their wealth or planning intergenerational transfers.