Research and insights

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

Jurisdiction: Australia

Page 37 of 51 · 1001 published records

• Trusts and Beneficiaries: ATO’s MTAS Phase 2 – What Closes-Held Trusts Must Prepare For — From July 2026, closely held trusts will be required to report beneficiary TFNs and new trust-return labels as the ATO modernises trust reporting. Here’s what trust trustees and digital service providers need to know now.
• Better Targeted Super Concessions: What Workers and High-Balance Holders Need to Know — New legislation proposes higher tax rates on super earnings over $3m and boosted offsets for low-income earners—with major implications for savers.
• How Payday Super Will Transform Your Superannuation Contributions — From 1 July 2026, Australian employers will be required to pay employee superannuation at the same time they pay wages—discover what changes, who’s impacted, and how to prepare.
• Trust Reporting Overhaul: What Closely-Held Trusts Need to Know for FY2026-27 — Mandatory TFN reporting for beneficiaries and new trust return labels are coming; closely held trusts should prepare now for tighter rules and sharper penalties post-1 July 2026.
• How Australia’s Upcoming Income Tax Cuts Offer Planning Windows for Individuals — With bracket cuts set for 1 July 2026 and 2027, individuals have a rare chance to adjust financial strategies ahead of time to maximise benefit under Australia’s new tax law.
• Digital Nomad? What Australia's Tax Rules for Residency & Trust Structures Mean for You — Remote work across borders? Australia's residency rules and trust structure implications can affect your tax obligations and reporting if you engage with trust income or hold structures overseas.
• High-Growth Companies & Thin Capitalisation: Structuring Debt to Weather Australia’s New Rules — Australia’s revamped thin capitalisation and debt deduction creation rules affect private groups and multinationals—optimising your debt strategy is now essential.
• Trusts & Beneficiaries: What MTAS Phase 2 Means for Closely Held Trusts From July 2026 — The ATO’s MTAS Phase 2 brings new reporting rules for closely held trusts—mandatory beneficiary TFN info will be required starting 1 July 2026.
• Entity Setup & Superannuation: Navigating Payday Super and Super Changes Before July 2026 — Entities, employers, and super funds need to prepare now for sweeping reforms to **Payday Super**, super guarantee obligations, and contributions standards—all effective from **1 July 2026**.
• Planning for Australia’s 2025-26 Tax Cuts: What Individuals Should Do Now — Tax cuts announced in the 2025-26 Budget mean rate brackets are changing. Those with earnings at lower rates stand to gain most—but timing and planning could help maximise your benefits now and in future.
• How Australia’s Pillar Two Rules Will Reshape Global Minimum Tax Compliance for Multinationals — Australia’s implementation of OECD Pillar Two rules brings significant changes: global and domestic minimum taxes now apply, compliance deadlines are set, and transitional reliefs are available under new ATO guidance.
• How Foreign Resident Capital Gains Withholding Changes Affect Property Sellers & Investors — Legislative changes from 1 January 2025 tighten rules for foreign resident CGT withholding—raising rates and removing thresholds—significant for Australia’s property market and real estate investors.
• What Digital Nomads Need to Know About Departure Prohibition Orders & Australian Tax Compliance — Australia's ATO is stepping up enforcement on unpaid tax debts and using Departure Prohibition Orders — critical for digital nomads and expatriates who travel frequently.
• Using the $20,000 Instant Asset Write-Off to Your Advantage: Tax Planning Tips for Small Businesses in Australia — A crucial reminder from the ATO: what small businesses need to know about the instant asset write-off scheme for eligible assets first used or installed between 1 July 2025 and 30 June 2026.
• How Digital Nomads Can Navigate Australian Tax Residency and Global Income Rules — Digital nomads need clarity on when Australia considers them tax residents, how global income is taxed, and how to avoid pitfalls when working remotely across borders.
• How the 15% Global Minimum Tax (Pillar Two) Impacts Multinational Entities in Australia — Australia’s adoption of OECD Pillar Two introduces a 15% global and domestic minimum tax for eligible multinational enterprises—this article unpacks who’s in scope, their obligations, and strategies to manage compliance before deadlines.
• Preparing for Mandatory Beneficiary TFN Reporting: What Trustees of Closely Held Trusts in Australia Must Know — As of 1 July 2026, trustees of closely held trusts will have new obligations to report beneficiary Tax File Numbers through trust return statements—this article unpacks what that means and how to prepare.
• How Australia’s Upcoming Tax Cuts Could Reshape Your Tax Planning Strategy — From July 2026 Australians will see cuts to the lowest marginal tax rate and higher Medicare levy thresholds — a window to reframe investment, salary packaging, and fringe benefits strategies.
• Global Minimum Tax Rules: What Multinational Enterprises in Australia Must Do — Australia’s global and domestic minimum tax laws are now in force for multinationals — companies with global revenues over EUR 750 million must report and potentially pay top-up tax under the OECD Pillar Two regime.
• Preparing for Payday Super: What Employers Need to Know Before 1 July 2026 — Australia is introducing ’Payday Super’ from 1 July 2026 — a sweeping reform changing how and when superannuation contributions must be made. Employers who aren’t ready could face penalties, delayed payments, or compliance headaches.