Research and insights

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

Jurisdiction: Australia

Page 49 of 51 · 1001 published records

• Tax Agents & Practitioners: Compliance During Transition-State Changes — New ATO administrative policies and reviews mean practitioners must adapt now to reduce risk related to interest, penalties, and governance expectations.
• Digital Nomads in Australia: Navigating Residency, Income & Reporting Obligations — Working overseas but based in Australia part-time? Here’s what digital nomads need to understand about residency, foreign income, and ATO obligations in 2025.
• Structuring Your Business for Minimum Tax Compliance under Pillar Two in Australia — Australia’s implementation of the OECD’s Pillar Two rules introduces new obligations for multinationals. This article explains how to plan your entity structure now to avoid compliance pitfalls.
• Entity Setup Considerations: Structuring for Global Minimum Tax (Pillar Two) In Australia — Multinational entities must navigate Australia’s implementation of Pillar Two rules and domestic minimum tax starting fiscal years in 2024–25; here's how to choose entity structures and prepare for reporting obligations.
• Compliance Imperatives: What Australian Businesses Must Do as ATO Strengthens Penalties — Australia’s tax landscape is tightening compliance-wise, with new law updates on shortfall interest, penalties, and disallowed deductions. Here’s what businesses must do to avoid costly mistakes.
• Strategic Tax Planning for High Super Balances Under Australia’s Division 296 Rules — With new rules starting 1 July 2025, Division 296 will target earnings on super balances over A$3 million – here’s how high-net-worth individuals can prepare and minimise added tax burdens.
• Digital Nomad Realities: Australian Tax Exposure When Working from Abroad — Remote workers and nomads need clarity on Australia’s residency tests, employer withholding obligations, and how global tax treaties and the new Pillar Two regime might affect their income reporting requirements.
• Compliance Strategies for Small Business After ATO’s 2025 Law Changes — Recent Australian tax law changes affecting BAS refund retention, deductions for ATO interest, and penalty rules mean small businesses must adapt their bookkeeping, cash flow planning, and compliance systems immediately.
• How Australia’s Pillar Two Regime Reshapes Entity Tax Planning for Multinationals — Multinational entities operating in Australia need to understand recent changes to the global minimum tax rules under Pillar Two, effective from fiscal years starting January 2024 and 2025, and how to adjust tax planning accordingly.
• Australia's Temporary Ban on Foreign Purchases of Established Dwellings: What You Need to Know — An overview of Australia's two-year ban on foreign purchases of established dwellings, including exceptions and implications for foreign investors.
• Understanding Australia's Implementation of Global and Domestic Minimum Tax Rules — A comprehensive guide to Australia's adoption of the OECD's global minimum tax and the introduction of a domestic minimum tax, including key dates and compliance requirements.
• Modernising Trust Administration: Australia's MTAS Initiative — An in-depth look at the Modernisation of Trust Administration Systems (MTAS) project, its objectives, and the implications for trustees and beneficiaries in Australia.
• Setting Up a Business Entity in Australia: A Step-by-Step Guide — An informative guide outlining the process of establishing a business entity in Australia, including legal structures, registration requirements, and tax obligations.
• Digital Nomads in Australia: Understanding Tax Obligations and Opportunities — A comprehensive guide for digital nomads on navigating tax residency, income reporting, and deductions in Australia.
• Australia's Ban on Foreign Purchases of Established Dwellings: Implications for Investors — An analysis of Australia's recent policy banning foreign purchases of established dwellings, exploring its impact on foreign investors and the housing market.
• Understanding Australia's New Tax Cuts: What Taxpayers Need to Know — An overview of the recent personal income tax cuts announced in Australia's 2025-26 Budget, detailing the changes and their impact on taxpayers.
• Understanding Australia's Ban on Foreign Purchases of Established Dwellings — A detailed examination of Australia's policy to ban foreign purchases of established dwellings, its objectives, and implications for foreign investors and the housing market.
• Australia's New Tax Cuts: What They Mean for You — An overview of the upcoming personal income tax cuts in Australia, effective from 1 July 2026, and how they will impact taxpayers across different income brackets.
• Navigating Australia's Global and Domestic Minimum Tax: A Guide for Multinational Enterprises — An in-depth look at Australia's implementation of the OECD/G20 Pillar Two framework, focusing on the new global and domestic minimum tax rules and their implications for multinational enterprises.
• Modernizing Trust Administration: Australia's MTAS Initiative — Learn about the Australian Taxation Office's Modernisation of Trust Administration Systems (MTAS) project and its impact on trustees and beneficiaries.