Research and insights

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

Jurisdiction: Australia

Page 45 of 51 · 1001 published records

• Tax Planning: Navigating Australia’s Pillar Two Minimum Tax for Multinationals — Australia’s implementation of Pillar Two introduces a 15% global and domestic minimum tax rate affecting large multinationals—and planning now can mitigate unexpected liabilities.
• Navigating Tax Compliance When Moving to Australia as a Digital Nomad or Migrant — Australia’s tax rules for residency, foreign income, and working holiday makers are complex—this guide breaks down what you need to know if you're a digital nomad relocating.
• How Global Minimum Tax (Pillar Two) Affects Your Multinational Entity Setup — The global minimum tax rules under Pillar Two have become law in Australia; learn how multinational entities should adapt their structure, reporting, and strategies for compliance.
• Building an Entity While Gaming Global Minimum Tax – Pillar Two Insights for Australian Companies — From 2024 onwards Australia enforces the OECD’s global minimum tax rules. Here’s how in‐scope companies can structure entities to minimise compliance risks and avoid unexpected liabilities under Pillar Two.
• Navigating Australia’s PAYG Withholding Changes for Study & Training Support Loan Reps — Australia’s updated PAYG withholding rules from late 2025 will reduce compulsory repayments for many with study and training support loans. Find out what changes, who benefits, and how to adjust pay schedules.
• How Australia’s New Foreign Resident Capital Gains Withholding Regime Affects Property Sellers — Foreign residents selling Australian property now face a 15% withholding rate from contracts signed on or after 1 January 2025. This article helps both foreign and resident vendors understand obligations and strategies around the updated withholding, including clearance certificates and variation notices.
• How Pillar Two is Rewriting Tax Planning for Australian Multinationals — The OECD Pillar Two framework is changing the global tax landscape—Australian multinationals must adapt their tax planning, entity structure, and finance operations to stay compliant and competitive.
• Compliance Imperatives For Digital Nomads: Navigating Australian Tax Obligations While On the Move — Australian digital nomads face unique tax issues—from residency tests to declaring foreign-source income. Get compliance strategies to stay on the right side of the law while travelling.
• Structuring Your Entity in Australia: Entity Setup Insights for 2025 — Choosing the right entity type affects tax rates, liability, and growth potential—get clarity on options like sole trader, trust, company or partnership for your business in Australia.
• Foreign Residents and Capital Gains Tax: What Digital Nomads Must Know — If you're a digital nomad or expat with assets in Australia, recent CGT discount rules for foreign residents can dramatically affect gains on your property or investments—get clarity here.
• Preparing for Payday Super: Employers’ New Obligations and How to Comply — From 1 July 2026, employers in Australia must pay superannuation contributions at the same time as salary and wages—this compliance requirement brings tech, policy and process updates that you can’t ignore.
• Navigating the Superannuation Tax Hike for High Balances: What You Need to Know — Australia’s ‘Better Targeted Superannuation Concessions’ will cut tax concessions on earnings above $3 million from 1 July 2025—this article breaks down how it works, who’ll be affected, and smart strategies to prepare.
• ATO’s Effective Life Rules & Other Compliance Shifts Businesses Need to Know — Australia’s ATO has finalized key instruments on effective life of assets, PAYG withholding, and GST treatment of second-hand goods—affecting depreciation, allowances, and input-tax credits.
• How to Navigate Australia’s New Superannuation Tax Thresholds for High Balances — Superannuation tax changes coming from July 1, 2026 introduce **new tax rates on large super balances**, scrap the tax on unrealised gains, and add inflation indexing to thresholds—here’s what individuals need to plan now.
• Compliance 2025: Fringe Benefits Tax (FBT) Changes Every Employer Should Know — Employers need to adapt to major revisions in FBT law, including changes to plug-in hybrid exemptions, record-keeping rules, and electric vehicle charging guidance.
• Entity Setup: Optimal Corporate Structures for Startups in Australia — Choosing the right entity structure early can save startups thousands in tax, compliance, and legal costs; understand the trade-offs between companies, trusts, and partnerships.
• Digital Nomads in Australia: How to Manage Tax Residency and Foreign Income — Navigating tax residency and foreign source income is essential for digital nomads based in or traveling through Australia; errors can lead to unexpected tax liabilities and missed opportunities.
• Compliance Spotlight: Penalties, Shortfall Interest, and Anti-Avoidance Rules Unpacked — Australia is tightening compliance via stronger penalties, broader anti-avoidance laws, and interest charges for over-claimed tax offsets—this guide helps you stay clean and compliant.
• Entity Setup for Foreign Investors: Build-to-Rent, MITs, and Withholding Rules — Foreign investors need to master recent Build-to-Rent incentives, MIT classifications, and foreign resident capital gains withholding to set up tax-efficient structures in Australia.
• Digital Janitors to Digital Nomads: Navigating Australian Residency & Tax as a Remote Worker — If you're working remotely from Australia, your taxation depends on your residency status—get it right to maximise benefits and avoid unexpected tax bills.