Research and insights

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

Jurisdiction: Australia

Page 6 of 51 · 1003 published records

• Mastering Australia’s Payday Super Reform: What Employers & Contractors Need to Know — The ‘Payday Super’ reform fundamentally changes when superannuation contributions are due – not how much. This article walks through what’s new, with guidance for correct compliance from day one.
• Dynamic PAYGI: How Small Businesses Can Use It to Smooth Cashflow — From mid-2027, businesses will be able to tailor PAYG instalments alongside real -time performance data. Here’s how to take advantage of Dynamic PAYG Instreaments without overpaying.
• Foreign Resident CGT Reforms: What Individuals and Investors Must Know — New rules around Australia’s capital gains tax for foreign residents are coming—learn what assets, notifications and tests will change from 1 July 2025 and how to prepare.
• Mastering Payday Super: What Employers Need to Know Now — From July 1, 2026, Australia’s superannuation payments reforms shift how and when employers must pay. Here’s a guide to help small business and payroll teams get ready for Payday Super.
• Dynamic PAYGI & GDP Adjustment: What Businesses Should Know Before 2027 — Businesses can opt into dynamic PAYG instalments and must note the updated GDP adjustment for GST and PAYGI instalments for 2026-27 income year.
• Payday Super From 1 July 2026: Employer Guides, Compliance, and Practical Impacts — Australia’s Payday Super change shifts super payments to every payday—employers must adjust payroll, reporting, and payment systems.
• Division 296 Super Balance Tax: What It Means, Who It Impacts, How to Plan — With the Better Targeted Super Concessions reforms, individuals with super balances over $3M face extra tax on earnings—learn who qualifies, what earnings count, and planning tips.
• Foreign Resident CGT Rules Sharpened: Key Alerts for Investors — Foreign residents disposing of high-value shares must now heed changes in CGT rules under Division 855, including new notification obligations and expanded asset definitions.
• Super Balances Above $3 Million? Understanding the New Division 296 Tax — If your superannuation balance exceeds $3 million or $10 million, a newly revived tax measure kicks in from 1 July 2026. Find out how it applies to you.
• Navigating the New Payday Super Regime: What Employers Need to Know — From 1 July 2026, super contributions must be made each payday under the new Payday Super system. Here’s how employers can prepare and ensure compliance.
• Navigating the New Super Tax If Your Balance Exceeds $3 Million — Discover how Division 296 tax works from 1 July 2026 and what high-balance superannuation account holders need to plan for—actionable tips to stay ahead.
• Mastering Payday Super: What Businesses Need to Know Now — From 1 July 2026, Payday Super reforms reshape when and how employers pay superannuation—this article walks through compliance steps and provides practical examples to avoid pitfalls.
• Payday Super & Car Deductions: New Rules Employers and Employees Should Know — Major changes from 1 July 2026 mean employers must pay super on payday and employees trekking kilometres must adjust to a higher deductible rate.
• Super Over $3 Million? Understanding the New Division 296 Tax in Australia — If your total super balance exceeds $3 million, a new tax regime from 1 July 2026 changes how super earnings are taxed above that threshold.
• Maximising Deductions for Digital Nomads and Contractors Working Across Australia — For digital nomads, contractors and gig workers in Australia—know how residence status, deductions and compliance differ when working remotely or across borders.
• Planning for Super Splitting Under Division 296: Strategies for High-Balance Individuals — If your super balance may exceed the $3 million threshold from 1 July 2026, this article outlines what the Division 296 tax means—and how to minimise its impact.
• How Australia’s New Payday Super Reform Impacts Employee Payments — From 1 July 2026, Australia's super contributions must be paid each payday rather than quarterly—what this means for employers and workers in practice.
• Residency Rules Decoded: How Australia’s Tests Affect Digital Nomads and Remote Workers — Understanding how Australia determines tax residency is vital if you’re a remote worker or nomad—your visa, time in country, and ties could mean paying tax in Australia.
• Employer Obligations Under Payday Super: Transition Checklist & Compliance Guide — With Payday Super kicking in from 1 July 2026, employers need to adjust payroll, reporting and operational workflows to avoid penalties — here’s your compliance roadmap.
• How ‘Division 296’ Changes Super for High-Balance Account Holders — Discover how the new ‘Division 296’ tax impacts those with large super balances — including thresholds, enforced changes, and strategies to mitigate tax liabilities.