Research and insights

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

Jurisdiction: Australia

Page 38 of 51 · 1001 published records

• Structuring for Payroll Compliance: Preparing for Payday Super and SuperStream Updates — Australia is rolling out significant changes to superannuation payroll timing, contribution rules, and the tools employers and businesses use—get ahead now to avoid penalties and streamline your payroll operations.
• What Digital Nomads Need to Know: Residency, Tax Returns & Foreign Income Rules — Digital nomads may think they're off the radar—but Australia’s tax-residency and foreign income rules still bite. Know your status, what you must report, and how to avoid unexpected liability.
• How Australia’s Global Minimum Tax Rules Transform International Business Structures — Explore how the implementation of the OECD Pillar Two global minimum tax in Australia changes strategies for multinationals and private groups operating cross-border and what you must do to stay compliant.
• Entity Setup in Australia: Choosing the Right Structure for Tax Efficiency — Selecting the right legal entity—sole trader, trust, company—can dramatically affect your taxes. Learn the pros, cons, and when one structure outshines the others in Australia.
• Superannuation on Gig Workers and Digital Nomads: Australia’s Requirements Explained — If you're a digital nomad or gig worker connected to Australia, understanding your superannuation and residency status is crucial—here’s what the latest rules mean for you.
• Mandatory Beneficiary TFN Reporting for Closely Held Trusts: What You Need to Know — New rules will require closely held trusts in Australia to report beneficiary Tax File Numbers (TFNs) starting 1 July 2026—here’s how to prepare and ensure compliance.
• Digital Nomad Tips: Managing Australian Super and Tax While Abroad — For Australians earning overseas or nomads returning temporarily home: navigating super taxation changes and maintaining compliance under Division 296 and LISTO.
• Compliance Essentials for Employers Facing Payday Superannuation Obligations — From 1 July 2026, employers must align super guarantee payments with payroll, taxing late or misallocated payments. Here's what you must do to stay compliant.
• Strategic Tax Planning for High-Balance Super Accounts Under Division 296 — New legislation introducing higher tax rates for large super balances over $3m (and $10m) takes effect from 1 July 2026. Here’s how individuals can plan proactively to minimise impact.
• Digital Nomads & Overseas Service Providers: Complying with Australia’s International Income Rules — Remote work across borders? Australia’s tax rules around residency, foreign income, and super-guarantee obligations are evolving—here’s what digital nomads need to know to stay compliant.
• Operating a Global Entity under Australia’s NEW Thin Capitalisation & DDCR Rules — Australia’s new thin capitalisation and Debt Deduction Creation Rules (DDCR) reshape how private groups, multinationals and foreign-controlled entities structure their debt and funding strategies.
• Maximizing Income with Australia’s New Tax Cuts from July 2026 — Australia’s sweeping tax cuts beginning 1 July 2026 offer opportunity for all taxpayers—here’s how the changes work and how to use them in your tax planning strategy.
• Why You Should Care About Closely Held Trust Reporting: Entity Setup & Obligations — Trustees of closely held trusts must understand new reporting requirements and prepare for significant administrative changes. Here’s what setup, exams and compliance look like post changes.
• Instant Asset Write-Off & Non-Deductibility of ATO Interest Charges: What Small Businesses Need to Know — Major changes in deductions are changing the game for small business cash flow—learn how the instant asset write-off extension and changes to interest deductions alter your tax strategy for FY2025-26 and beyond.
• Navigating Global Minimum Tax: What Pillar Two Means for Multinational Groups in Australia — Australia’s Pillar Two rules are now active, introducing complex minimum tax obligations for large multinationals. Learn how to assess your status, understand the new rules, and avoid compliance missteps.
• Navigating Pillar Two: Entity Setup & Compliance for Multinational Enterprise Groups — Australia’s Pillar Two legislative framework becomes active for large multinationals as of FY-2024-25: this article explains its rules, how entities need to prepare, and strategies to reduce top-up tax exposure.
• Trusts & Beneficiary Reporting: What MTAS Phase 2 Means for Trustee Obligations — Beginning 1 July 2026, closely-held trusts will face new requirements under MTAS Phase 2, including mandatory reporting of beneficiary TFNs and donor vs beneficiary distinctions—trustees need to prepare now.
• Compliance Essentials for Small Businesses with Upcoming ATO Oversight Expansions — With new Budget allocations boosting ATO compliance programs—even targeting shadow economy and multinational avoidance—small business owners must sharpen compliance practices now to avoid increasing risk.
• Tax Planning Tips for Individuals Ahead of the new 2026-27 Marginal Tax Cuts — Australia’s budget has introduced phased tax rate reductions from mid-2026; individuals can plan now to capture savings, adjust withholding, and anticipate changes affecting low income earners and student loan repayments.
• How Pillar Two Minimum Tax Reshapes Entity Setup and Cross-Border Structuring in Australia — With Australia’s new Pillar Two global and domestic minimum tax rules coming into effect for certain multinationals from mid-2026, entity setup and cross-border structuring require urgent review to optimise tax exposure and compliance.