Research and insights

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

Jurisdiction: Australia

Page 36 of 51 · 1001 published records

• How the New $14–15% Tax Bracket Impacts Your Take-Home Pay in 2026 — Understanding how the recent changes in Australia’s personal income tax rates from 1 July 2026 and 1 July 2027 affect your net income—and what you can do now to optimise.
• Modern Trusts & Filings: Simplified TFN Reporting for Closely-Held Trusts — Reporting trust beneficiary TFNs is changing: from 1 July 2026 closely-held trusts must include Tax File Numbers on their trust’s tax return, replacing separate notifications.
• Super Overhauls: Navigating Australia’s New Div-296 Tax on High Super Balances — From 1 July 2025, individuals with super balances over A$3 million face new tax rates on earnings. Learn how Division 296 works, thresholds, and strategies to manage impact.
• Pillar Two Compliance: What Multinationals in Australia Must Act on Now — Australian multinational enterprises face new global and domestic minimum tax rules—starting FY2024—with first returns due by 30 June 2026. Here's the full rundown and action checklist.
• How Interest Deductibility Changes Affect Tax Debts and Late Payments — Starting 1 July 2025, general interest charges on tax debts or underpayments are no longer deductible—making it costlier to delay lodgment or payment.
• Making the Most of the 2026-27 Tax Cuts: Tax Planning Moves for Individuals — Australia’s upcoming income tax rate changes open opportunities if you plan wisely—here’s how to adjust deductions, salary packaging, or investment timing to align with the new brackets.
• Trusts and Beneficiary Reporting: What Changes Are Coming in Australia from July 2026 — Mandatory reporting of beneficiary TFNs for closely held trusts is being introduced alongside new trust return labels—trustees and digital service providers need to prepare now.
• Navigating Global Minimum Tax (Pillar Two): What Multinationals Must Have Ready by 30 June 2026 — Australia’s implementation of Pillar Two rules requires large multinational enterprises to report under new global and domestic minimum tax regimes—preparing early is essential.
• Payroll Super Reforms: What Businesses Need to Know Ahead of 1 July 2026 — Australia’s Payday Super reform requires employers to sync super payments with payroll, report additional fields, and upgrade systems—businesses must act now to avoid compliance risks.
• Optimising Tax Cuts from 2026-27: How Every Australian Can Maximise Savings — With new personal income tax cuts kicking in from 1 July 2026 and further rate reductions in 2027, understanding how to structure income and deductions can help you make the most of this relief.
• Structuring Your Entity for Cross-Border Remote Work: Digital Nomad & Company Options in Australia — If you work remotely across jurisdictions or as a digital nomad, the right company structure—sole trader, trust, company—can affect your tax, access to deductions, and residency status. Here's how to choose.
• Navigating Global Minimum Tax (Pillar Two) Rules: Compliance Steps for Australian Multinationals — Australia has enacted OECD Pillar Two minimum tax rules. Multinational entities need to act now to align systems, understand obligations and leverage safe harbours.
• Maximising Your Tax Cuts: What Australia’s Upcoming Income Tax Rate Reductions Mean for You — Australia’s federal budget introduces phased reductions to one of the lowest income tax brackets starting mid-2026. Here’s how to plan now to make the most of the changes and avoid common pitfalls.
• The Study Loan Repayment Overhaul: What HELP-Debt Holders Need to Know — Australian study loan holders face a new income threshold and repayment approach from 1 July 2025, with reduced mandatory repayment burdens and a shift to marginal rates.
• How Payday Super Will Change Super Guarantee and Payroll From 1 July 2026 — Australia is implementing Payday Super from mid-2026, impacting payment timing, Super Guarantee Charge obligations, and requiring businesses to adapt payroll systems quickly.
• Preparing for Trust Transparency: Beneficiary TFN Reporting from 1 July 2026 — Closely held trusts in Australia will be required to include beneficiary Tax File Numbers (TFNs) in their tax returns starting 1 July 2026, a change that increases reporting obligations and demands preparatory compliance.
• Tax Planning Under the New Thin Capitalisation & Interest Deduction Rules in Australia — Recent changes to thin capitalisation and debt deduction rules offer both challenges and planning opportunities for businesses with international exposure. Here's how to adjust your structure and financing to stay compliant and cost-efficient.
• How Australia’s Pillar Two Implementation Affects Digital Nomads and Multinational Entities — Australia has formally enacted the GloBE rules and a Domestic Minimum Tax—this article explains what that means for digital nomads and companies operating across borders, including tax exposure and compliance steps.
• Reducing Your Tax Burden: Planning Around Australia’s Upcoming Bracket-Cut Changes — Australia will cut the personal income tax rate on the 18,201-45,000 bracket in two stages starting 1 July 2026. Here’s how individuals can plan in advance to maximise benefit and avoid surprises.
• Global Profit, Domestic Tax: Navigating Australia’s Pillar Two Rules for Multinationals — Australia has adopted OECD Pillar Two rules imposing a 15% global minimum and domestic minimum tax; multinationals must comply with new lodgment obligations starting for years from 2024–25. Here’s what entity groups need to know.