Research and insights

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

Jurisdiction: Australia

Page 43 of 51 · 1001 published records

• Top 5 Tax Planning Moves for Multinationals under Australia’s Global & Domestic Minimum Tax — Australia’s implementation of Pillar Two introduces a 15% minimum tax regime—here’s how multinationals can plan proactively to minimise exposure and adapt to reporting obligations.
• Avoiding Penalties: Australia’s Harder Line on Mischaracterised Royalty Payments & Anti-Avoidance — Australia is introducing new penalty provisions for royalty mischaracterisation, expanding anti-avoidance rules and tightening shortfall interest charges—know what these mean for businesses now and preparing for 2026.
• Maximizing Australian Deductions as a Digital Nomad: What’s New & What to Watch — From foreign resident capital gains changes to work-from-home rates, here’s what digital nomads need to know to stay compliant and make the most of deductions in 2024-25 and beyond.
• Navigating Australia’s New Thin Capitalisation & Global Minimum Tax Rules: A Practical Guide — New rules for thin capitalisation and Australia’s adoption of the OECD’s Pillar Two minimum tax are now law—understand how these changes affect corporate debt, private groups, multinational operations and your tax obligations.
• Tax Planning Strategies: Maximizing Superannuation Benefits in Light of 2025 Reforms — With LISTO and BTSC changes on the horizon, here are strategies to optimise your super contributions and minimise future tax costs.
• Digital Nomad Guide: Navigating Australian Tax Residency and Global Income 2025 — Understand how to avoid surprises when living abroad while being taxed in Australia; learn your residency status, foreign income treatment, and super rules.
• Entity Setup Essentials: Choosing the Right Structure in Australia for 2025 — A clear guide to selecting the optimal legal structure for your business in Australia as regulatory and tax incentives evolve.
• Digital Nomads & Australia Tax: What the Global Minimum Tax Means for You — Australia’s adoption of the OECD’s Pillar Two minimum tax rules introduces new obligations for digital nomads working through international entities — here’s your guide to staying tax-safe.
• Compliance Alert: Payday Super Receives Royal Assent — What Employers Must Prepare For — ‘Payday Super’ is now law following royal assent—employers should understand new superannuation guarantee timelines, reporting requirements, and implications for payroll systems.
• How the New Superannuation Tax Changes Affect High-Balance Members — Recent revisions to Australia’s superannuation tax policy bring changes for account balances over A$3 million — here’s what high-balance members need to know now.
• Tax Planning for Digital Nomads: Navigating Australian Residency & Foreign Income Rules — If you're a digital nomad relating to Australia—either departing, returning, or working across borders—weak residency or foreign income planning can cost you more than your flights. Learn what the law demands, what recent changes matter, and how to stay compliant.
• Compliance Case Study: How Thin Capitalisation & Debt Deduction Rules Can Bite Small Groups — Even privately owned businesses aren't immune: new thin capitalisation and debt deduction creation rules require careful planning to avoid surprise non-deductible interest expenses.
• Entity Setup Essentials: Choosing the Right Business Structure in Australia — Structuring your business correctly from the start can save you thousands in tax, legal fees, and compliance headaches. Learn what entity types exist, when to use them, and how Australia’s tax policies affect each.
• Best Practices for SMEs: Compliance, Debt Management & Vulnerability Framework Updates — How small and medium businesses can stay compliant while dealing with debt challenges and the ATO’s evolving framework for supporting those in hardship.
• Navigating Legislation Change: Australia’s Global & Domestic Minimum Tax Essentials for Multinationals — How the implementation of Pillar Two’s global and domestic minimum tax regimes impacts multinational businesses operating in Australia, and how to prepare.
• Tax Planning for Digital Nomads in Australia: When and How to Declare Income — If you're working overseas yet engaging with Australia—this guide helps digital nomads understand residency tests, foreign income, and how to optimize tax filings without risking non-compliance.
• Compliance Essentials: Recent Changes for Non-Individual Tax Lodgments (2025) — Important updates for companies, trusts, funds, and partnerships—new form labels, deduction eligibility, and overseas transaction reporting to stay compliant.
• Entity Setup in Australia: Choosing Between Pty Ltd, Trusts, and Partnerships — Navigating entity structures in Australia to balance liability protection, tax efficiency, and compliance obligations—plus real-world examples to guide your setup.
• Compliance Checklist: Navigating Australia’s Pillar Two Minimum Tax Rules Successfully — With global minimum tax rules now law in Australia, ensuring compliance with GloBE/IIR/UTPR and new reporting obligations is non-negotiable for multinational entities.
• Smart Tax Planning for Digital Nomads: Living in Australia & Working Globally — If you’re a digital nomad working from or through Australia, smart tax planning is essential to avoid surprises and optimise your tax position due to residency, foreign income, and superannuation.