Research and insights

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

Jurisdiction: Australia

Page 8 of 51 · 1001 published records

• High Balance Super Taxation: Planning Strategies under Division 296 — If your total super balance will exceed A$3 million, Division 296 tax introduces a new layer of strategy for super accumulation and drawdowns — smart planning now can mitigate extra tax.
• Navigating Payday Super: What Employers Need to Revamp Now — With Payday Super now law from 1 July 2026, employers must overhaul payroll, contribution timing, and reporting – failing to do so risks Super Guarantee Charge liability.
• Parental Leave and Super: Ensuring Your Paid Leave Isn’t a Retirement Cost — New rules now ensure government-funded paid parental leave doesn’t reduce your super future—if your child was born or adopted after 1 July 2025, you may get extra SG contributions from the ATO.
• What the CGT Reforms in the 2026-27 Budget Mean for Foreign Residents and Property Investors — From 1 July 2027, Australia’s 50% CGT discount gives way to inflation-indexed discount, with minimum tax thresholds to level the playing field—especially for foreign residents and property owners.
• How to Navigate Payday Super: What Employers and Employees Need to Know Before 1 July 2026 — The Payday Super reforms will reshape how super guarantee contributions are made in Australia—it’s crucial for both employers and employees to understand the new timing, obligations, and risks.
• Navigating the Tax Avoidance Taskforce: Risks & Opportunities for High Net Worth Entities — Australia is stepping up enforcement with extra funding for its Tax Avoidance Taskforce. Here’s what wealthy investors, trusts, and global businesses should expect.
• Maximizing Take-Home Pay: Using Australia’s Upcoming Tax Cuts Wisely — With new individual income tax rate cuts starting 1 July 2026, planning can help you make the most of lower rates and protect against bracket creep.
• How to Thrive with Australia’s Payday Super from 1 July 2026 — Australia’s superannuation guarantee rules are shifting — starting 1 July 2026 employers must pay super on payday and meet faster processing timelines. Here’s what you need to know.
• How Division 296 Impacts High-Balance Super Members — From 1 July 2026, superannuation balances above $3 million may incur additional tax under Division 296 — members need to understand how earnings above thresholds are taxed, and when assessments will occur.
• Navigating Payday Super: What Employers Must Know Before 1 July 2026 — From 1 July 2026, Australian employers face major changes to how and when they pay superannuation — switching from quarterly to pay-period-based contributions with new reporting requirements.
• Super & Parental Leave: New Super Guarantee Payments for Caregivers from July 2026 — Parents taking government-funded paid parental leave will start receiving super contributions on these payments from 1 July 2026—benefiting anyone eligible for those leave payments, including those who share them.
• Tax on Super Earnings Over $3 Million: What High-balance Members Must Know — As of 1 July 2026, members with total super balances (TSB) over $3 million face extra taxation on earnings above that threshold—and a steeper rate kicks in above $10 million.
• Navigating Payday Super: What Employers Need to Know Immediately — From 1 July 2026, Australia is introducing Payday Super—superannuation on payday instead of quarterly. Employers must understand qualifying earnings, payment timing, and old systems like SBSCH being phased out.
• Why Dynamic PAYG Instalments Matter for Small and Medium Enterprises (SMEs) — With PAYG instalment changes coming in 2027, SMEs need to adapt their cash flow and compliance practices—here’s what’s changing and what to do to stay ahead.
• Navigating the New Working Australians Tax Offset (WATO): How Workers Can Gain — Australia’s upcoming Working Australians Tax Offset could lift millions out of taxation burden — here’s how it works, who benefits, and what you can do before it takes effect.
• How Division 296 Tax Changes Affect High-Balance Superannuation Accounts — Super funds and individuals with large balances need to understand the new Division 296 tax that kicks in from July 2026 — here’s what it is, who it impacts, and how to plan.
• How the 2026-27 Federal Budget is Changing Capital Gains, Negative Gearing, and Trust Taxation — Big shifts in 2027 reshaping how investors, property owners and trust beneficiaries will pay tax—understand how reforms to CGT, negative gearing, and trusts affect real-world planning.
• Division 296 Super Taxes: When Your Super Balance Stops Working For You — For very high super balances above $3 million—or $10 million—you’ll face extra taxes on earnings above those thresholds from 1 July 2026.
• Navigating Payday Super: What Employers in Australia Must Know Before 1 July 2026 — A landmark shift in super guarantee law demands that employers change how often and how they pay super. Here’s your guide to staying compliant with Payroll Super from 1 July 2026.
• Remote Working & Residency: Digital Nomads’ Guide under Australia’s Updated Tax Regime — Australia’s tax residency tests have critical implications for digital nomads—income tax, CGT treatment, and more hinge on where you’re considered resident.