Research and insights

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

Jurisdiction: Australia

Page 42 of 51 · 1001 published records

• Compliance Spotlight: Penalties, Shortfall Interest & Withholding Rules You Can’t Ignore — Recent legislative changes in Australia have sharpened penalty regimes, tightened interests, and raised stakes on withholding obligations—here’s what compliance officers must know.
• Smart Tax Planning for Australia's New Multinational Tax Integrity Measures — Discover how recent changes in Australia’s multinational tax integrity laws affect tax planning strategies for businesses operating across borders.
• Digital Nomads & International Tax: What Australia’s Global Minimum Tax Means for You — For digital nomads and remote workers, Australia’s implementation of global minimum tax rules could change how your income is taxed—no matter where you’re based. Here’s the lowdown and strategies.
• Compliance Spotlight: ATO’s Expanded Tax Avoidance Taskforce & Shadow Economy Measures — Australia is sharpening its focus on tax compliance, especially for multinationals, shadow economy participants, and individuals with outstanding obligations. Here’s what’s changing and how to stay ahead.
• Entity Setup Essentials: Choosing the Right Business Structure in Australia for 2025 — Selecting the appropriate entity type—sole trader, company, trust or partnership—will impact your liability, tax, and compliance obligations in Australia. Learn which structure suits your goals in 2025.
• Entity Setup: Superannuation-Heavy Entities & the $3 Million Threshold – What Entities Need to Know — Entities, funds and high-net-worth individuals must understand Australia’s new “Better Targeted Superannuation Concessions” as the $3 million threshold begins to affect earnings in excess of that balance from 1 July 2025.
• Compliance: How Small Businesses Can Navigate Rising ATO Enforcement — Australia is boosting its tax compliance programmes and expanding enforcement, meaning small businesses should act now to stay ahead of recent ATO strategies.
• Tax Planning: Structuring Foreign Investments Under Australia’s Deferred Foreign-Resident CGT Regime — With recent deferrals in Australia’s foreign-resident capital gains tax (CGT) changes, 2025-26 presents a key window for investors to plan structuring strategies and timing of asset disposals.
• Avoiding ATO’s New Deduction Pitfalls: What Every Individual Must Know — Australia has updated rules on certain deductions and withheld refunds—individuals must adjust practices or face audits and delays.
• Maximising Benefits from Australia’s Build-to-Rent Tax Incentives — If you're investing in large-scale build-to-rent property developments, Australia’s revised tax incentives offer attractive opportunities — here’s how to make them work.
• How Australia’s Global Minimum Tax Rules Affect Your Multinational Business — Explore Australia’s Pillar Two implementation and what the global and domestic minimum taxes mean for large multinational enterprises.
• How Entity Structure Shapes Tax Outcomes: Choosing Between Sole Trader, Trust, or Company — Your chosen legal structure will affect your tax, liability, and reporting burden—this article helps you compare the common structures in Australia and choose the right one for your goals.
• Top Small Business Compliance Shifts: Monthly GST Reporting & Revision Windows — Small businesses in Australia face upcoming changes in GST reporting frequency and extended periods to amend tax returns—both designed to enforce compliance and offer flexibility.
• Entity Setup and Tax Planning in Australia: Structuring for Thin Capitalisation and DDCR Rules — New Australian rules on thin capitalisation and debt deduction creation are forcing businesses to rethink entity setup, funding and group structuring to maintain tax effectiveness and avoid disallowed deductions.
• The Rise of the Global Minimum Tax: How It Impacts Large Multinationals in Australia — Australia has officially implemented Pillar Two of the OECD/G20 Two-Pillar Solution, introducing a **15% global minimum tax** and domestic minimum tax effective from January 2024. Here’s what large multinationals need to know about compliance, calculation, and planning pitfalls.
• Setting Up an Entity as a Digital Nomad in Australia: Legal Structures & Tax Obligations — If you frequent between remote work Australia-based setups, these entity choices impact your tax footprint – here’s how to pick and operate the best entity type for your lifestyle.
• Staying Ahead: ATO’s Focus on Debt Management and Vulnerability Framework — The ATO is ramping up debt collection from large debtors while also developing frameworks to support taxpayers in vulnerable situations – here’s how this realignment of compliance strategy affects businesses and individuals.
• Navigating Australia’s New Retirement Savings Tax Rules: What High-Balance Superannuants Need to Know — Australia has overhauled its tax treatment of superannuation accounts with large balances – here’s what the revisions mean if you have millions in super and how to strategize accordingly.
• Setting Up an Entity in Australia Post-Pillar Two: What Investors Should Know — Investors establishing companies in Australia need to navigate the new minimum tax environment, entity setup rules, and transfer pricing—this article provides key guidance.
• Compliance Essentials for Australian Digital Nomads: What’s Changed and What to Know — Australia’s rules for residency, working overseas, and foreign income are evolving—digital nomads need clear guidance to avoid surprise tax bills or audit exposure.