Research and insights

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

Jurisdiction: Australia

Page 35 of 51 · 1005 published records

• Smart Tax Planning for Low-to-Middle Income Earners Amid Australia’s Upcoming Bracket Adjustments — With the 2025-26 Budget introducing phased personal income tax rate cuts beginning 1 July 2026, low- and middle-income earners can strategise now to maximise benefits.
• Entity Setup: Structuring for Global Minimum Tax (Pillar Two) Compliance in Australia — Australia’s new Pillar Two rules mean many multinational entities must re-engineer their tax structures now—here’s how to set up correctly and avoid costly penalties.
• How Australia’s Upcoming Tax Cuts Can Boost Your Personal Planning — Major tax cuts for every Australian taxpayer take effect from mid-2026—learn who benefits, how they change planning, and what to do now for optimal outcomes.
• Entity Setup & Compliance: Navigating Australia's BEPS-Driven Thin Capitalisation and Private Group Rules — With Australia’s recent rules for BEPS action 4 and thin capitalisation, entity structuring must be sharper than ever—here’s how private groups can set up compliant, efficient entities.
• How Australia’s New Cost-of-Living Tax Cuts Will Impact Your Planning From Mid-2026 Onwards — Major tax bracket changes are coming July 2026 and July 2027—here’s what to do now to maximize benefits and avoid surprises.
• Optimizing Your Taxes as a Digital Nomad in Australia: Residency, Income, and Withholding Essentials — How Australia’s tax residency rules & foreign resident withholding can shape your obligations—and how to stay compliant while working abroad.
• Compliance Landscape After Australia’s Recent Tax Laws: What Entities Must Adjust — With new rates, raised thresholds, and strengthened integrity laws, businesses, trusts, and super funds must check systems, trusteeship, and reporting ahead of 2026-27 compliance deadlines.
• How Australia’s New Personal Income Tax Cuts Shape Your Planning for 2026–28 — Personal income tax rates for the $18,201–$45,000 bracket are slashing from 16% in 2026–27 to 14% in 2027–28—essential reading if your income’s in that range or you’re navigating family finances, trusts or business earnings.
• Navigating Residency & Taxation for Digital Nomads in Australia: What the Latest Rules Dictate — If you work digitally while abroad but maintain ties to Australia, understanding residency, foreign income, and reporting requirements can save you surprise tax bills.
• Foreign Residents and Property Sales: Navigate Australia’s FRCGW Changes That Hit January 2025 — Foreign resident sellers now face a fixed withholding rate for all sales of Australian property without a threshold, but you can still reduce the withholding via variations—here’s a compliance roadmap.
• Tax Cuts to Boost the Bottom Line: What Australian Residents Need to Know from July 2026 — Australia’s recent cost-of-living tax reform delivers tangible savings for low- and middle-income earners with staged rate cuts effective from mid-2026; here's how to take advantage and plan now.
• Compliance Case Study: Managing Foreign Resident Capital Gains Withholding (FRCGW) for Property Sellers — A real-life scenario of foreign resident tax withholding on Australian property sales—how to comply, avoid pitfalls, and optimise cash flow when dealing with FRCGW.
• Entity Setup in Australia: Choosing the Right Structure for Global Ventures — How to select the best legal structure—company, trust, or partnership—for your business growth, taxation, liability, and international operating needs.
• Digital Nomads in Australia: Navigating Tax Residency & Overseas Income in 2026 — Understand how Australia’s tax rules determine residency, what income is taxable, and how expatriates can minimise double taxation while staying compliant.
• API Updates & Tech-Driven Compliance: Global Minimum Tax Return Requirements — New ATO API release and updates reflect the rollout of global minimum tax obligations—vital for multinational entities to build compliance into their tech stack.
• Maximising Your Super Under the Better-Targeted Super Concessions (BTSC) Reform — New rules from 1 July 2025 reduce tax concessions for individuals with large super balances—understanding how BTSC works can save you thousands.
• Navigating Australia’s ‘Payday Super’ Reform: What Employees and Employers Need to Know — From 1 July 2026, Australia is introducing Payday Super, aligning superannuation payments with paydays — transforming how contributions are made, reported, and enforced.
• Entity Setup and Super Planning: What Australians with Large Super Balances Should Know — New superannuation rules target individuals with balances above $3 million; understanding how the Better Targeted Super Concessions and the pending Payday Super reforms will affect your entity and fund decisions is vital.
• Navigating Australia’s Pillar Two Rules: What Multinational Entities Must Do Now — With Australia’s Pillar Two (GloBE, IIR, UTPR, DMT) framework coming into force for fiscal years as early as 1 January 2024 and first returns due by 30 June 2026, it's essential multinational enterprise groups understand their obligations today.
• Digital Nomads and Crossing Borders: Tax Residency, Foreign Income & Home Exemption Rules for Australians Abroad — If you’re working overseas or travelling long-term, understanding Australia’s tax residence tests, income reporting, and capital gains exemptions is more important than ever. Here's what every nomad needs to know to stay compliant and optimize obligations.