Research and insights

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

Jurisdiction: Australia

Page 34 of 51 · 1005 published records

• 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.
• Australia’s Pillar Two Rules & GloBE Regime: Compliance Guide for Multinationals — Australia’s global and domestic minimum tax rules are now in force for fiscal years starting 1 Jan 2024. Multinational enterprises with large operations must prepare to meet new reporting and penalty regimes.
• How Australia’s Upcoming Tax Cuts (2026–27) Affect Middle and Low-Income Earners — From 1 July 2026 the tax rate for incomes between $18,201 and $45,000 drops to 15%, and from 1 July 2027 back down further to 14%, offering regular Australians welcome relief. Learn who benefits most and how to plan ahead.
• How Digital Service Providers Should Adapt to the Trust Reporting Reforms — DSPs will play a critical role in implementing beneficiary TFN reporting—this article provides guidance on system updates, APIs, and supporting clients through the change.
• Trustee Planning for Tax Time 2027: Using the MTAS Phase 2 Reforms Strategically — Trustees should begin planning now for the Modernisation of Tax Administration Systems Phase 2 reforms to optimise trust distributions and compliance for Tax Time 2027.
• Mandatory Beneficiary TFN Reporting for Trusts: Key Changes from 1 July 2026 — Closely held trusts will be required to report beneficiary tax file numbers (TFNs) from 1 July 2026—this article explains what's changing, why it matters and how to prepare.
• How Digital Nomads Should Handle Australian Tax Obligations in 2026 — Australian tax rules don’t stop at your passport — digital nomads working from Australia or earning Australian-source income need to know residency, GST, and super obligations.
• Maximising Savings with the Upcoming Personal Income Tax Cuts (2026-27 & 2027-28) — The 2025-26 Budget brings gradual but meaningful tax cuts for low-and middle-income Australians from 1 July 2026 and further in 2027 — learn how to plan now to maximise benefits.
• Payday Super: What Employers Need to Know Before the 1 July 2026 Deadline — With Payday Super coming into force on 1 July 2026, employers must overhaul payroll systems, timing of super contributions, and reporting practices — get actionable tips and best practices here.
• Setting Up an Entity in Australia? Trusts, Companies & Foreign Ownership Rules to Know Now — New rules around foreign ownership of property, updated MIT withholding, and entities with foreign exposure mean structuring decisions made today could have tax impacts for years.
• Pillar Two (Global Minimum Tax) – What Multinationals & Large Businesses Must Prepare for by June 2026 — Australia’s Pillar Two rules bring new reporting obligations for multinational groups; the first returns are due 30 June 2026 for certain year ends—guidance on compliance steps and examples.
• Stage-by-Stage: Australia’s Personal Income Tax Cuts & What They Mean for Small Earners — Australia’s 2025-26 Budget will reduce the bottom tax bracket rate from 16% to 14% by 2027—practical guidance for low- and middle-income earners to make the most of the change.
• Leveraging Tax Entity Structure for Small Business Growth & Digital Nomads — Choosing the right entity structure—sole trader, trust, or company—can impact tax liabilities, compliance overheads and position you for opportunities as a digital nomad or global service provider.
• Understanding Paid Parental Leave Super Contributions – What Employers & Parents Should Know — Australia’s new super contributions for government-funded Paid Parental Leave are effective from 1 July 2025 – learn how it works, when super funds receive the payments, and your compliance steps.
• Maximising Tax Savings with the New 2026-27 Rates: A Guide for Low-to-Middle Income Earners — With personal income tax cuts beginning on 1 July 2026 and again in 2027, low-to-middle income earners can take actionable steps now to boost deductions, plan salary packaging and reduce bracket creep.
• Entity Setup & Tax Structuring for Digital Nomads in Australia — For digital nomads operating in or through Australia, choosing the right entity structure can save tax, reduce compliance burden, and protect your assets.
• Navigating Foreign Resident Capital Gains Withholding (FRCGW): A Guide for Property Owners and Foreign Investors — The FRCGW rate rose to 15% from 1 January 2025 and rules expand liability—this article explains what foreign and temporary residents must know to avoid costly surprises.