Research and insights

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

Jurisdiction: Australia

Page 37 of 51 · 1005 published records

• 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.
• 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.