Research and insights

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

Jurisdiction: Australia

Page 40 of 51 · 1001 published records

• How Small Businesses Can Navigate the ATO’s Push Towards Digital Tax Compliance — With the ATO accelerating its digital-first approach to tax administration, small businesses must adapt now—this article breaks down what’s changing and how to succeed.
• Global Minimum Tax Takes Hold: What Digital Nomads & Multinationals Need to Know — Australia’s Pillar Two laws mean large entities face global and domestic minimum tax rates from 2024–25; digital nomads and remote-working expatriates must review residency, income sourcing & tax liabilities now.
• Super Funds with Over $3 Million: How Better-Targeted Concessions Change Your Strategy — From 1 July 2025 high-balance superannuation accounts will face reduced tax concessions—balancing fairness and fiscal sustainability, with major implications for retirement planning.
• How Thin Capitalisation Changes Reshape Cross-Border Debt for Private Groups — New thin capitalisation reforms in Australia restrict net debt deductions for private groups and multinationals, introducing stricter rules from 1 July 2023 and 2024—essential for cross-border financing planning.
• Entity Setup for Digital Nomads: Choosing the Right Structure in Australia — For digital nomads or remote workers planning to live in Australia, choosing the right legal entity can significantly affect taxes on worldwide income, GST, and foreign earnings—learn optimal structures.
• Navigating Pillar Two: what Australian multi-nationals need to know now — With the global minimum tax (Pillar Two) now part of Australian law, multinationals must adapt their reporting and risk strategies before compliance deadlines.
• How Australia’s New *Build to Rent* Incentives Can Cut Your Tax Bill — Australia has introduced fresh tax incentives for Build to Rent developments from 2025—learn how property developers and investors can leverage these changes for tax deductions and MIT benefits.
• Entity Setup: Choosing the Right Structure for Foreign-Resident Income & Global Minimum Tax Rules — Foreign residents in Australia face both local reporting requirements and global minimum tax rules; this article helps you pick an entity type and stay compliant.
• Payday Super: What Employers and Funds Need to Know Before 1 July 2026 — A major shift is coming—employers will soon have to pay superannuation at the same time as salaries. Funds and businesses need to prepare now for Payday Super compliance.
• How Australia’s New Super Tax Thresholds Will Affect High-Balance Retirement Accounts — Australia introduces new superannuation tax rates starting July 2025 for balances over $3 million—understand the thresholds, examples, and what actions you can take now.
• Compliance Checklist for Trusts under MTAS Phase 2 — Phase 2 of MTAS introduces new reporting requirements for trusts and beneficiaries—failure to comply could bring penalties.
• Superannuation Reforms 2026: What High-Balance Retirees Need to Know — Australia’s revised super tax rules introduce new tiers and scrap tax on unrealised gains—significant changes for those with large super balances.
• Compliance Focus: Penalty & Interest Regime Strengthened for Tax Avoidance and Underpayment — From July 2026 new rules will widen penalties and interest charges especially for large taxpayers and tax scheme mischaracterisations—learn what’s changing and how to prepare ahead.
• Tax Planning for Residential Real-Estate: Foreign Owner CGT Withholding & Incentives — Recent changes to Foreign Resident Capital Gains Withholding and housing build-to-rent incentives offer opportunities and pitfalls for investors—this article explains what’s new and how to plan properly.
• Entity Setup for Global Operations: Navigating Global Minimum Tax Rules — Multinational entities operating out of Australia face new requirements under OECD’s Pillar Two—this article explains key reporting changes, thresholds, and structuring strategies to stay compliant and efficient.
• Tax Compliance Spotlight: Australia’s Pillar Two Minimum Tax Rules Now In-Force & What Businesses Need to Do — Global Anti-Base Erosion (“Pillar Two”) rules kicked in from 1 January 2024 (IIR and domestic minimum tax) and 1 January 2025 (UTPR), creating new reporting obligations and minimum tax liabilities for multinationals and large groups.
• Entity Setup for Small Business: Navigating Improved Instant Asset Write-Offs and Tax Return Form Changes 2025 — Australia’s small business entity setup environment has seen changes to instant asset write-offs, small business boosts, and tax return form revisions that affect entity choice, accounting systems, and deductions.
• What Digital Nomads Need to Know About Australia’s 15% Foreign Withholding Rule From January 1, 2025 — Australia’s Foreign Resident Capital Gains Withholding regime has been significantly updated. Digital nomads disposing of Australian property should understand the new 15% withholding rate and how clearance certificates can spare them from withholding.
• Tax Cuts 2026-2027: What Non-Residents & Digital Nomads Need to Know — Australia is cutting taxes for resident income earners—but non-residents and digital nomads may not benefit. If you split time between countries, the tax implications are complex but manageable with smart planning.
• Navigating Capital Gains Tax as a Foreign Resident: Compliance Essentials for Property Sellers — If you’re a foreign or temporary resident disposing of Australian property, or planning to do so, recent changes to CGT can carry serious withholding and tax obligations. Here’s your compliance roadmap.