Research and insights

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

Jurisdiction: Australia

Page 48 of 51 · 1001 published records

• How Australia’s New Superannuation Reforms Affect High-Balance Accounts — Australia has updated its superannuation tax rules for those with balances above $3 million—learn how the changes to earnings taxes, indexing thresholds, and start dates impact you.
• Entity Setup and International Exposure: Navigating Thin Capitalisation & Pillar Two for Private Groups — Australia’s private groups and SMEs with international operations face new rules under thin capitalisation and global minimum tax; learn how to structure borrowing, debt deductions, and transfer pricing strategically.
• Preparing Legacy Super Funds for From-1 July 2025 Super Concessional Changes — From 1 July 2025 tax concessions on earnings above AUD 3 million super balances will be cut; here's how individuals and SMSFs should adapt to better targeted superannuation concessions and contributions rules.
• Tax Cuts Ahead: Understanding Australia’s 2025-26 Federal Budget Changes on Personal Income Tax — Australia’s latest budget delivers landmark tax cuts for the lowest bracket starting 1 July 2026 and 2027—here’s how these affect your wallet, tax planning, and when to take action.
• Entity Setup Considerations: Starting a Managed Investment Trust (MIT) in Australia — Recent clarifications around MIT rules and tax concessions mean setting up a Managed Investment Trust requires care—especially for foreign investors seeking concessional withholding rates.
• Staying Compliant: Australia’s Expanded ATO Audit & Integrity Focus — Australia is ramping up funding and regulatory reforms aimed at boosting compliance. Businesses and individuals alike need to understand what’s changing to avoid penalties.
• Tax Planning Under Australia’s Super Concessions for High-Balance Funds — With upcoming changes that reduce tax concessions for super balances above $3 million, individuals need strategic planning to protect retirement savings and optimise after-tax earnings.
• Building an Effective Entity Setup in Australia Post-Thin Capitalisation Overhaul — With Australia's new thin capitalisation and debt deduction creation rules now law, structuring entities requires sharper planning — particularly for private groups and multinationals.
• What Digital Nomads Need to Know About Non-resident Foreign Income Reporting in 2025 — If you're a digital nomad with foreign-sourced income and loan obligations like HELP or VSL, Australia’s 2025 myTax changes mean you must report more and prepare well.
• How Australia’s Non-deductibility of General Interest Charges Reshapes Tax Planning — Australia’s recent law change ending the deduction of general interest charges (GIC) from 1 July 2025 means individuals and businesses must rethink how they carry tax debt and structure payments.
• Digital Nomads & Remote Work: How Australia's Work-From-Home and Vehicle Expense Changes Affect You — Australia has updated rates for work-from-home and vehicle expenses, including for plug-in hybrids. This guide shows what digital nomads need to know for deductions and record-keeping.
• Compliance Deep Dive: Australia’s New Thin Capitalisation & Debt Deduction Rules — Australia’s amended thin capitalisation and debt deduction creation rules dramatically change how private groups and multinationals structure debt. Understand compliance risks and adjust now.
• Tax Planning for Australia’s Revised Superannuation Tax on Wealthy Balances — Australia is set to revise tax rates for large super balances, with new thresholds and a delayed start. This article unpacks what it means for high-balance super fund members and strategies you can use now.
• Compliance Spotlight: Foreign Resident Capital Gains Withholding (FRCGW) Changes in 2025 — From Jan-1-2025, significant changes to FRCGW with higher withholding rates and removed thresholds affect all property sales—learn what you must do.
• Entity Setup in Australia: Choosing Between Sole Trader, Company, or Trust — Your choice of entity affects tax rates, liability, and operational flexibility—this article helps you choose wisely with concrete examples.
• Tax Planning Strategies for Digital Nomads in Australia: Maximising Deductions and Staying Compliant — Navigating Australia’s tax system as a digital nomad can unlock deductions and avoid penalties—learn how to optimise your tax position and remain compliant.
• Case Study: How Australia’s New Penalty Regime Impacts SMEs & Private Wealth Groups — Examining recent changes to penalty and interest laws for hidden liabilities — and concrete steps SMEs and wealthy families can take to stay ahead.
• Entity Setup Considerations for Digital Nomads Moving to Australia — Moving your digital nomad life to Australia? Learn how entity structure choices affect your taxation, compliance, and long-term growth.
• Entity Setup: Choosing the Right Structure for Small and Medium Businesses Under Recent ATO Rules — Exploring how the ATO’s extended amendment period and refund holding powers change structuring for SMEs and small enterprises.
• How Digital Nomads Can Navigate Australia’s Global Minimum Tax Regime — Understanding how Australia’s adoption of OECD Pillar Two rules changes the landscape for remote workers and digital nomads with cross-border income.