Research and insights

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

Jurisdiction: Australia

Page 39 of 51 · 1005 published records

• 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.
• Entity Setup: Private Groups, Thin Capitalisation & Minimum Taxes Explained — Australia has reinforced rules for private groups in international operations—new thin capitalisation and Global Minimum Pillar Two taxes are now law and require careful entity and debt structuring.
• Running a Business from Abroad: Digital Nomad Tax Realities for Australians — If you're an Australian citizen or resident working overseas—or considering becoming one—understand how Australia’s tax residency, foreign income, and temporary absence rules affect you.
• How Australia’s 2025 Personal Income Tax Cuts Impact Your Take-Home Pay Now — Starting July 1, 2026, the lowest tax bracket rate drops to 15%, then to 14% in July 2027—these cuts will reduce the bite of bracket creep and favour low- and middle-income earners.
• Digital Nomad in Australia: Tax & Social Security Basics You Can’t Ignore — Working remotely from Australia? If you’re a digital nomad living under a visa or short stay, your tax, residency and super obligations could shift quickly under Australian law.
• Preparing for Payday Super: Compliance Countdown for Employers — Australia’s shift to Payday Super set for 1 July 2026 will overhaul employer super guarantee obligations—employers must align super payments with wage payments, retire the SBSCH, and adapt reporting systems.
• How Australia’s 2025 Budget Tax Cuts Impact Your Planning Strategy — Australia’s recent tax cuts from the 2025–26 Budget offer new opportunities for planning—especially for low to middle income earners who now face lower rates and thresholds from 1 July 2026 and 2027. Here’s how to position yourself.
• Digital Nomads & Global Tax: What Australia’s Pillar Two Rules Mean for Remote Workers and Entrepreneurs Abroad — For remote workers earning income from multiple jurisdictions, Australia’s evolving rules on global minimum tax and intangibles bring cross-border tax, withholding, and reporting implications you can’t ignore.
• Compliance Spotlight: Avoid These Work-Related Deduction Traps at Tax Time 2025 — ATO’s 2025 compliance priorities are shining a light on work-related expenses, multiple income streams, and working-from-home deductions—don’t risk denial or penalties by overlooking key requirements.
• Tax Planning in 2026: Navigating Australia’s Stage Two Tax Cuts and Pillar Two Rules — As the 16% personal income tax rate drops in July 2026, and Pillar Two global minimum tax rules begin to burden large multinational groups, clever tax planning is essential for both individuals and corporations.
• Trust vs Company vs Partnership: Entity Setup for Small Business Expansion in Australia — Choosing the right business entity in Australia—trust, company or partnership—can have big tax & legal consequences. This article helps small businesses making the jump understand pros, cons and setup tips.
• Planning for Global Minimum Tax (Pillar Two) in Australia: A Digital Nomad’s Guide — Australia’s Pillar Two global and domestic minimum tax rules affect digital nomads working through foreign or cross-border entities—understanding both the law and its compliance burdens is essential.
• Mandatory Beneficiary TFN Reporting for Closely-Held Trusts From 1 July 2026: What You Need to Know — Closely-held trusts in Australia will soon face new tax reporting obligations—mandatory beneficiary TFN (Tax File Number) disclosure embedded within trust returns, plus new labels for returns. Here’s what this means for trust-owners, trustees, and advisors.
• Maximising Low-Income Super Tax Offset (LISTO): Planning Tips for Australians — The Australian Government is boosting LISTO eligibility and payments. Here’s how low-income earners can make the most of the changes with planning examples.
• Strengthen Penalties and Shortfall Interest: What Businesses Need to Know — Australia is tightening penalties and extending interest charges to tackle tax avoidance and misreporting. Here's what businesses should expect and how to stay compliant.
• How Australia’s Global Minimum Tax Requirements Affect Multinational Businesses — Explore how recent Australian legislation implementing OECD Pillar Two rules is reshaping tax obligations for large multinational enterprises, including what triggers reporting and how companies should prepare.
• Preparing for Payday Super: What Employers and Super Funds Need to Know from Mid-2026 — A detailed look at the upcoming Payday Super reform, its impact on employers, SuperStream obligations, and fund requirements from 1 July 2026.