Research and insights

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

Jurisdiction: Australia

Page 41 of 51 · 1001 published records

• Maximising Super with Better-Targeted Concessions: What High Balance Holders Need to Know — Australia’s proposed superannuation changes may reshape how earnings on large balances are taxed. If you hold over A$3 million in super, there are urgent planning moves to consider.
• Entity Structures in Australia: What High-Net‐Worth Individuals Should Know — Choosing between trusts, companies or partnerships has long-term tax, control and estate implications. Here’s a detailed comparison with examples.
• Strategies for Digital Nomads Navigating Australian Tax Residency Rules — Understanding how time in Australia affects your tax obligations is crucial—steps you take can mean the difference between minimal tax exposure and full liability.
• Small Business Digital Transformation: A Case Study of PAYG, GST & Agent Technologies — Australia’s ATO is pushing small businesses towards digitalized compliance via embedded PAYG instalments, monthly GST reporting pilots, and more intuitive agent tools.
• Superannuation Tax Overhauls: What Wealthy Australians Must Know — Australia’s reforms to superannuation tax concessions introduce thresholds, indexing, and taxes only on realised earnings—major changes for high-balance members.
• How Australia’s New Global Minimum Tax Shapes Multinational Entity Strategy — Australia has enacted Pillar Two of the OECD/G20 tax reforms. Multinationals must now navigate new global & domestic minimum tax rules, with new compliance obligations.
• Structuring Trusts and Entities for Digital Nomads in Australia — Digital nomads with income streams from abroad need to structure their entities carefully in Australia to manage tax residency, foreign income, and trust benefits—this article breaks down the options with examples.
• Navigating Australia’s Pillar Two Rules: What Multinationals Need to Know — Australia’s new global minimum tax (Pillar Two) is reshaping how multinational enterprises report, calculate tax, and manage tax risks—understand the rules, transition period, and compliance game plan.
• Operating Remotely from Abroad: Australia’s Tax Rules for Digital Nomads Revealed — If you're working remotely overseas while maintaining ties to Australia, here's what the ATO expects—from residency tests to reporting income and superannuation contributions.
• Ensuring Business Compliance Under Local File Reporting V4.0: Key Changes & Practical Steps — From 1 January 2025, substantial reporting updates via LCMSF Schema V4.0 impact multinational and private companies—ensure your international tax arrangements are compliant.
• Strategies for High-Balance Superannuation: Prepping for Division 296 Windfalls — For Australians with superannuation balances above $3 million, the upcoming Division 296 tax on earnings demands proactive planning—learn how to mitigate its impact now.
• Compliance Tightened: What Businesses Need to Know About Expanding ATO Enforcement from 1 July 2025 — From mid-2025, the Australian Tax Office is stepping up compliance and enforcement—especially for large corporates, foreign investors, and tax practitioners. Here's what you need to prepare for.
• Tax Planning for High Balance Super Fund Members: Navigating the New $3 Million Rule — From 1 July 2025, individuals with total super balances over $3 million face reduced tax concessions on earnings above that threshold. Here's how to plan to protect your retirement savings and optimise your outcome.
• Compliance Spotlight: Global Minimum Tax (Pillar Two) and What Businesses Must Do Now — As the global minimum tax regime nears enforcement, Australian businesses must understand in-scope obligations and plan for compliance to avoid penalties.
• Entity Setup in Australia: Choosing the Right Structure for Your Business — Selecting the optimal entity type can influence your tax exposure, liability, and regulatory burden—this guide helps you make the right choice.
• Tax Planning for Digital Nomads: Navigating Australian Residency and Double Tax Relief — Understanding Australian tax residency and foreign income relief rules is essential for digital nomads to legally minimise liabilities while maintaining compliance.
• Digital Nomad Friendly Tax Tips: Staying Compliant in Australia and Abroad — If you rotate between locations, earn foreign income, or hold tax debts like HELP/VSL, here’s how to navigate Australia’s tax system effectively as a digital nomad.
• Pillar Two Global Minimum Tax: What Multinationals in Australia Need to Do Now — Australia has enacted the OECD’s Pillar Two rules, creating new global and domestic minimum tax obligations for multinational groups—this article breaks down compliance steps, timelines and transitional relief.
• Superannuation Balances Over $3 Million: Understanding Division 296 and Its Reporting Requirements — Individuals with superannuation balances exceeding $3 million face new tax rules from 1 July 2025—here’s how Division 296 works, what funds must report, and how to prepare.
• Digital Nomads: Understanding Australia’s Global Minimum Tax Changes (Pillar Two) — Digital nomads and business travellers earning income across borders should know how Australia’s new global minimum tax regime (Pillar Two) impacts your tax reporting and obligations.