Research and insights

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

Jurisdiction: Australia

Page 7 of 51 · 1001 published records

• Mastering Division 296: Super Balance Tax Changes from 1 July 2026 — From 1 July 2026, taxpayers with total super balances over $3 million will face higher taxes on super earnings above thresholds—as high as 25% for earnings over $10 million.
• Cents per Kilometre Rate increased to 91¢ for 2026-27: Self-Employed & Employees Guide — ATO has updated the cents per kilometre deduction rate for work-related car expenses to **91 cents/km** for 2026-27 — here’s when you can use it, how to calculate, and common pitfalls.
• How Division 296 Tax Affects High-Balance Super Accounts — New Division 296 measures introduce additional tax on super earnings above $3 million; here’s who’s affected, how it’s calculated, and strategies to manage your super tax burden.
• Payday Super from 1 July 2026: What Employers and Workers Need to Know — Australia’s “Payday Super” reforms take effect 1 July 2026 — shifting super payments from quarterly to payday and introducing new employer obligations and penalties.
• Adjusting Your Returns: What the New 91¢/km Car Rate Means for Remote and Hybrid Workers — The ATO raised the cents per kilometre rate to 91 cents/km from 1 July 2026—here’s how remote- and hybrid-based employees and gig workers can apply it for maximum benefit.
• Division 296: Managing Super for High Balance Individuals — If your total super balance exceeds $3m (or $10m), new Division 296 rules from 1 July 2026 may cost you tax on earnings above those thresholds—understand what applies and how to plan ahead.
• Navigating Payday Super: What Small Businesses Need to Know Now — With Payday Super kicking in from 1 July 2026, small employers must realign payroll, super payments and reporting systems to avoid SG charge exposure.
• Digital Nomads and Australian Tax Residency: When You’re Taxed In Australia — Working remotely from abroad? Whether you maintain ties to Australia or live overseas, your tax commitments depend heavily on the residency tests under Australian tax law.
• Payday Super From 1 July 2026: Compliance Checklist for Employers — The super guarantee rules are changing dramatically. Employers must pay super each pay-day and adhere to new reporting requirements. Here's your compliance roadmap.
• Navigating the New Division 296 Tax: What High-Balance Superannuation Members Need to Know — If your super balance exceeds $3 million (or even $10 million), a new tax regime under Division 296 kicks in from 1 July 2026—this article breaks down how it works and how you can plan ahead.
• Parental Leave Payments and Super Contributions: What Individuals Should Know — Starting 1 July 2026, government-funded parental leave payments will attract super contributions — how that works and what it means for your super-planning.
• Payday Super: What Employers Must Do Under the New Super Guarantee Rules — From 1 July 2026 employers face major changes in when and how super guarantee must be paid and reported — here’s your compliance checklist under the Payday Super reforms.
• How Division 296 Tax Affects High Super Balances From 1 July 2026 — Super members with balances over $3 million need to understand the new Division 296 tax — what it is, who it hits, and practical strategies to reduce its impact under Australia’s 2026-27 rules.
• Entity Setup Considerations for High-Wealth Digital Nomads in Australia — Setting up a structure as a digital nomad with substantial assets and multiple superannuation accounts requires careful entity-planning under new tax rules.
• Compliance Checklist for Employers under Payday Super Reform — From 1 July 2026, employers must make big changes under Payday Super. Use this checklist to ensure compliance and avoid penalties.
• Planning for the New Division 296 Super Tax: What Ultra-High Balance Members Must Know — For super members with balances over $3 million, Division 296 introduces targeted taxation on excess earnings. Here’s how to plan ahead and minimise the new super burden.
• What Digital Nomads Should Know About Australian Residency, Super & Tax When Living Abroad — If you're working remotely abroad or splitting time between countries, your tax and super obligations in Australia can still apply — here’s what digital nomads need to keep in mind.
• Compliance Checklist: Are You Prepared for Payday Super from 1 July 2026? — Australia’s Payday Super reforms change how and when employers pay super — late payments won’t just hurt workers, they’ll trigger new charges. Here’s how to stay compliant.
• Tax Planning for Ultra-High Super Balances: Navigating Division 296 — With changes from 1 July 2026 under Division 296, those with super balances above $3 million (and $10 million) face new tax on earnings — here's how to plan effectively.
• GST & PAYG Instalment Changes for Businesses: Managing the New GDP Adjustment — A 5% GDP uplift factor from 1 July 2026 will affect quarterly GST and PAYG instalment payments – budgeting and software updates are essential.