Research and insights

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

Jurisdiction: Australia

Page 44 of 51 · 1001 published records

• Strategic Entity Structuring in Australia: Choosing the Right Vehicle for Growth — Understanding the tax and compliance trade-offs between operating as a sole trader, trust, company or partnership can unlock significant savings and flexibility for your business.
• Entity Setup for Digital Nomads: Establishing a Tax-Efficient Presence in Australia — If you’re a digital nomad earning income across borders, Australia’s entity and tax regime pose both challenges and opportunities. This guide helps you get set up right.
• Staying on the Right Side: Australia’s Evolving Compliance Landscape — Australia is tightening its compliance regime across penalties, trust misuse, and audit risk. Businesses and tax agents must proactively adjust to avoid penalties.
• How Australia’s Pillar Two Rules Are Reshaping Tax Planning for Multinationals — Big changes are coming for multinational enterprises operating in Australia ― Pillar Two global minimum tax rules will introduce fresh obligations. Learn how to prepare.
• Structuring Your Entity under Australia’s Tax Incentives and Integrity Framework — Recent legislative acts in Australia introduce changes for business structuring, thin capitalisation, and tax incentives. Learn how to structure entities to benefit from the new Integrity Act and Production Tax Credits.
• Ensuring Compliance with New PAYG and Loan Repayment Tables in Australia — Australia’s updated tax tables impact anyone with study or training loans. This article breaks down the changes to PAYG withholding and what you need to do to stay compliant.
• Strategic Tax Planning for Digital Nomads Entering Australia — Understanding your tax obligations before moving to Australia can save you from unexpected debts. This guide helps digital nomads maximise deductions, avoid double taxation, and plan for residency.
• Case Study: Navigating Tax for Australians Living Abroad — What happens when Australians move overseas? Explore tax residency, foreign income reporting, and avoiding surprises in this real-life inspired case study.
• Preparing for ‘Payday Super’: What Employers & Funds Need to Do Before July 2026 — Australia’s ‘Payday Super’ reforms kick in from 1 July 2026. Learn what responsibilities employers, super funds and SMFs face now and how to be ready.
• Superannuation Concessions Trimmed: What High-Balance Australians Must Know Now — From July 2025, Australians with superannuation balances above $3 million face new tax on earnings — this article explains exactly how it will work and how to prepare.
• Decoding Tax Filing Enhancements: Using the ATO App, Protecting Identity, and Avoiding Common Errors — The ATO has rolled out several changes for Tax Time 2025 including new identity protection features, fraud reduction, and better ways for taxpayers and agents to lodge returns more smoothly.
• Embracing Payday Super: What Employers and Super Funds Need to Do Before July 2026 — Employers and super funds have less than a year to prepare for Payday Super, a reform that requires super guarantee contributions to be paid at the same time as wages. Here's a deep dive with practical steps.
• Super Funds and New Concessions: How the Changes to Superannuation for Balances Above A$3 Million Will Affect You — Australia has new legislation coming 1 July 2025 that'll reduce tax concessions on earnings in super funds with large balances. If you’re a high-balance member, make sure you understand what’s changing.
• Compliance Checklist for ATO’s Payday Super and SG Reforms Effective July 2026 — The upcoming Payday Super reforms will align super contributions with paydays and update employer obligations. Here’s what businesses, tax agents and funds must prepare between now and 1 July 2026.
• Strategic Superannuation Planning for High-Balance Australians Ahead of July 2025 Changes — With tax concessions being reduced for accounts holding more than $3 million from 1 July 2025, those with high super balances need proactive planning to manage their tax. This article offers strategies to minimise tax exposure and maintain retirement goals.
• Living and Working Remotely: Tax Tips for Digital Nomads with Australian Ties — For remote workers connected to Australia, how to manage residency, super, and foreign income taxes in 2025.
• 5 Strategic Moves for Wealthy Individuals ahead of Australia’s New Super Concessions — With superannuation concessions tightening from 1 July 2025, high-net-worth Australians need tactical planning to minimise the impact on their retirement savings.
• How Australia’s Foreign Resident Capital Gains Withholding Rules Impact Property Sellers in 2025 — Learn how the 2025 changes to foreign resident capital gains withholding (FRCGW) affect property venders, and what steps to take now to avoid surprises at settlement.
• Entity Setup for Digital Nomads: Understanding Super and Residency Issues — Digital nomads engaging remotely with Australia need to understand superannuation, tax residency, and entity setup risks when blending work across borders.
• Compliance Focus: Thin Capitalisation & Debt Deduction Rules for Private Groups — Australia’s new thin capitalisation rules and Debt Deduction Creation Rules (DDCR) significantly reshape how private groups manage interest deductions—compliance is now more complex than ever.