Research and insights

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

Jurisdiction: Australia

Page 9 of 51 · 1005 published records

• 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.
• Discretionary Trusts & Minimum Tax: Compliance Dos and Don’ts for Trustees in Australia — New rules from Budget 2026-27 mean discretionary trusts will face a minimum tax rate—here’s what trustees must do to stay compliant.
• How Australia’s Tax Reform 2026-27 Changes Negative Gearing & CGT: Essential Planning Tips — Australia’s 2026-27 Budget introduces sweeping tax reforms impacting negative gearing, capital gains tax discounts, and discretionary trusts—here’s what you need to do now.
• Living and Working Remotely: Key Tax and Super Rules for Digital Nomads in Australia — If you’re a remote worker in Australia—or cross-border working—you’ll need to navigate super, residency rules and obligations under the ATO’s new super and earnings frameworks.
• Payday Super From 1 July 2026: Compliance Guide for Employers — Employers need to shift from quarterly to per-payday superannuation payments. Here's your step-by-step compliance checklist and what you must change in reporting and payments.
• Navigating Australia’s New Division 296 Super Tax: What High-Balance Members Need to Know — If your super balance exceeds $3 million, new rules from 1 July 2026 introduce additional taxes on earnings above certain thresholds. Here's how to prepare and what changes to expect.
• Tax adviser misconduct reforms: Case study in navigating regulatory risk — Following recent PTB reforms, advisers and clients alike must understand new accountability mechanisms to manage risk and uphold tax compliance.
• Payday Super and loss carry back: What businesses need to do now — Super payment frequency and tax loss provisions are changing — business owners must update systems and strategies before these reforms take effect on 1 July 2026.
• How the 2026-27 Budget will reshape tax planning for investors and trust beneficiaries — Major changes in CGT discounts, negative gearing, and trust taxation demand significant shifts in strategic planning for investors and entities.
• Carrying Costs & Kilometres: Updates to Vehicle-Based Deductions in 2026 — Calculating vehicle expense deductions just got cheaper: the cents-per-kilometre rate rises to 91¢ from 1 July 2026. If you use your car for work, here’s what that means—and whether you should switch deduction methods.
• Super Balances Above $3M: Understanding Division 296 Tax — A new tax rule targets luxury savers: from 1 July 2026, earnings on super balances over $3 million face additional tax. Here’s what those affected need to know, with real-world examples and planning tips.
• Mastering Payday Super: What Employers Need to Know under Australia’s New Super Guarantee Rules — From 1 July 2026, Australia’s shift to 'Payday Super' transforms how employers pay superannuation—moving from quarterly to per-payday contributions with stricter timelines. This article guides you through compliance, calculation, and smoothing the transition.
• Digital Nomad Guide: How Recent Super and Tax Reforms Impact Your Earnings from Abroad — For digital nomads earning income while residing intermittently in Australia, recent changes to super thresholds and working deductions alter both your tax load and savings opportunities.
• Compliance Spotlight: Navigating Australia’s AML/CTF Expansion and Tax Misconduct Laws — With anti-money laundering laws expanding and tougher penalties for tax advisors, compliance isn’t optional—it’s mission critical.
• How Australia’s 2026–27 Budget Affects Entity Setup for Businesses — Recent budget reforms significantly reshape how entities are structured, taxed, and managed—from startups to large enterprises.
• Entity Setup in Light of Minimum Tax for Discretionary Trusts and New Tax Rate Rules — Australia is introducing a 30% minimum tax on discretionary trusts from 2028—how structures should adapt to the changing rules.
• Staying Compliant: Division 296 Super Balance Rules and Payday Super Changes — New rules for super balances and super contributions affect both high-wealth individuals and employers—understand your obligations to comply.