Research and insights

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

Jurisdiction: Australia

Page 36 of 51 · 1005 published records

• Entity Compliance in the Age of Pillar Two & Thin Capitalisation: What Private Groups Must Do — Private Australian entities and multinational groups face stricter rules around debt deductions and international tax minima under BEPS Pillar Two. Learn what compliance steps you need now.
• Maximizing Australian Tax Cuts: How Everyday Individuals Can Benefit from the 2026–27 and 2027–28 Income Tax Rate Reductions — Australia’s federal budget delivers new tax rate cuts from 1 July 2026 and 1 July 2027—discover how these changes will affect your taxable income, financial planning, and take-home pay.
• Multinationals and the Global Minimum Tax: What Private Groups Need to Know — Australia now has Pillar Two and domestic minimum tax rules in force — private multinationals should ensure their thin capitalisation, debt structuring and overseas tax payments comply.
• Getting Ready for Super Changes: What Employers and Super Funds Should Know About Division 296 — A practical guide through the Better Targeted Superannuation Concessions changes (Division 296) that start 1 July 2025—how your reporting, systems, and communications need to evolve.
• 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.