Research and insights

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

Jurisdiction: Australia

Page 4 of 51 · 1001 published records

• Compliance Spotlight: Payday Super Reforms & SG Charge from 1 July 2026 — Employers must adjust payroll and super practices: the new Payday Super regime changes calculation timing, qualifying earnings, and shortfall liability.
• Navigating the $1,000 Standard Deduction Proposal for Work-Related Expenses — Understand the proposed $1,000 standard deduction for work-related expenses: what we know so far, when it might apply, and how to prepare now.
• Dynamic PAYGI: A Game-Changer for Small Businesses’ Cash Flow and Tax Planning — ‘Dynamic PAYGI’ will let businesses vary instalments in real time and opt-in for monthly reporting to better align payments with performance—key for cash-flow planning.
• Cracking Common Reporting Standard (CRS) Schema 3.0 for Financial Institutions — With the transition to CRS Schema Version 3.0 coming 1 January 2027, financial institutions must understand new rules, validation updates and how to prepare for a hard cut-over.
• Getting Ready for CRS Schema 3.0: Compliance Musts for Financial Institutions — The transition to Common Reporting Standard (CRS) Schema 3.0, enforced from 1 January 2027, brings new data and validation demands for reporting financial institutions and trustees.
• Planning for Pillar Two: Global and Domestic Minimum Tax Strategies for Multinational Entities — With Australia implementing the GloBE rules and introducing Domestic Minimum Tax, multinational businesses must adjust their planning and reporting strategies to align with global 15% minimum tax expectations.
• Leveraging Super Timing: How Employers and Digital Nomads Can Maximise Payday Super Success — With the Payday Super reforms now in force from 1 July 2026, both employers and remote or digital-nomad workers need to understand qualifying earnings, reporting workflows, and how to avoid penalties.
• Entity Setup: Choosing the Right Structure as Global Minimum Tax Rules Bite — With Australia implementing Global and Domestic Minimum Tax, entity choice and group structure matter more than ever—this guide helps MNEs and smaller firms plan ahead.
• Preparing for Dynamic PAYGI: What Business Taxpayers Should Do — New PAYG instalment rules from July 2027 allow businesses to vary payments dynamically based on performance. Here's how to prepare and what tools to use.
• How Australia’s “Payday Super” Reform Impacts Employers and Superannuation Choices — From 1 July 2026, Australia’s super guarantee payments must align with each payday under “Payday Super.” Learn what employers must do, how this affects employees, and practical tips to comply.
• Foreign Residents & Upcoming CGT Reforms: What Investors Must Know — Proposed changes to the Capital Gains Tax regime for foreign residents could see broader CGT coverage, new disclosure thresholds, and revised principal asset testing—learn what may be coming and how to prepare.
• Mastering Payday Super: What Employers Need to Do from 1 July 2026 — Australia’s ‘Payday Super’ reforms are now in effect—employers must adapt payroll, reporting, and payment timing to avoid penalties. This guide explains qualifying earnings, on-time contributions, and how to comply.
• Setting Up an Entity in Australia: Tax Considerations for Foreign-Owned Companies — Foreign-owned entities entering the Australian market face unique tax rules around residency, CGT, and structuring. Here’s practical guidance to optimise setup and avoid surprises.
• Staying Compliant: CRS Schema 3.0 & PAYGI Changes You Need to Know — Major changes are coming for international financial reporting and business instalment payments—this article walks through requirements and deadlines.
• Maximising Deductions: How the New Cents-Per-Kilometre Rate Can Help You Save — A fresh cents-per-kilometre rate has taken effect—91¢/km from 1 July 2026. This article explains how to use it, who benefits, and pitfalls to avoid.
• Entity Setup Choices for Startups in Australia: Pty Ltd vs Trust vs Sole Trader — Choosing the right structure at the start can save taxes, liabilities, and complexity. This article helps startups weigh options in Australian context with superannuation, CGT, and compliance.
• Digital Nomads and Australian Tax Residency: Planning Guide for Remote Work Abroad — For Australians or foreigners working remotely internationally, understanding tax residency, CGT, and super rules is key—this guide helps digital nomads plan effectively.
• Mastering Payday Super: How Employers Can Comply Under Australia’s New SG Rules — Payday Super, effective 1 July 2026, demands employers shift from quarterly to per-pay-day super payments. This article breaks down compliance steps, definitions, and what this means in practice.
• Understanding ATO’s Cents-per-Kilometre Rate Change for 2026-27: What Digital Nomads and Remote Workers Should Know — ATO updated the car rate to 91c/km for 2026-27. For travel-heavy remote workers or digital nomads, here’s how to apply it and maximise deductions.
• Work-Related Deductions and the Proposed $1,000 Standard Deduction: What Individuals Need to Know — With proposed changes like the $1,000 standard deduction arriving in 2026-27, here’s how employees can strategise their deductions and recordkeeping.