Review the implications of the proposed ban on non-compete clauses. Learn how this change could impact employment contracts.

From July 1, 2025, the tax-free super transfer cap rises to $2 million. Plan ahead to maximize your retirement benefits. ​

Understand how Super Guarantee rules affect venues and gyms. Ensure compliance to avoid penalties and safeguard your business.

Review the implications of the proposed ban on non-compete clauses. Learn how this change could impact employment contracts.

From July 1, 2025, the tax-free super transfer cap rises to $2 million. Plan ahead to maximize your retirement benefits. ​

Understand how Super Guarantee rules affect venues and gyms. Ensure compliance to avoid penalties and safeguard your business.

Discover Australian tax treatment of overseas superannuation & pension funds. Expert advice on managing international retirement accounts at Bates Cosgrave.

Discover how foreign companies can own a business in Australia. Our expert guide explains regulations, requirements, and key considerations

Discover how foreign companies can own a business in Australia. Our expert guide explains regulations, requirements, and key considerations

From 1 July 2023, the ATO will demand annual reporting from platforms that facilitate taxi services, including ride sourcing, and short-term accommodation. The regime will be extended to cover all additional channels as of July 1, 2024.

The Australian Taxation Office (ATO) updated its electric car information page on 1 April, coinciding with the start of the new Fringe Benefits Tax (FBT) year.

The ATO has published the preliminary questions they will ask to evaluate deduction claims from those who own vacation homes out of the concern that these individuals are claiming too much.

Starting from March 1, 2023, the Australian Taxation Office (ATO) requires individuals who work from home to maintain detailed records of their working hours.

Starting from March 1, 2023, the Australian Taxation Office (ATO) requires individuals who work from home to maintain detailed records of their working hours.

Starting from March 1, 2023, the Australian Taxation Office (ATO) requires individuals who work from home to maintain detailed records of their working hours.

Starting from March 1, 2023, the Australian Taxation Office (ATO) requires individuals who work from home to maintain detailed records of their working hours.

Starting from March 1, 2023, the Australian Taxation Office (ATO) requires individuals who work from home to maintain detailed records of their working hours.

The ATO has made its final decision about how it will apply some integrity rules about trust distributions.

Downsizer contributions are a great way to quickly put money into your retirement account. And since the age limit has gone down from 60 to 55, more people can use this strategy if it works for them.

On February 21, 2023, Revenue NSW (RNSW) announced significant modifications to the surcharge purchaser duty and surcharge land tax in New South Wales.

Cross-border workforces have felt the immediate and now longer-term consequences of the COVID-19 pandemic and questions are being asked about how protracted travel restrictions will impact international tax strategy and residency.

The Federal Budget flagged a number of changes to the corporate residency test with 'significant economic connection to Australia' and central management and control key parts of the review.

Australia closed its borders to foreign travellers in March 2020 and caught foreign nationals off-guard with their inability to return home. So what happens from a tax residency perspective when the presence of employees in Australia triggers scrutiny on permanent establishment?

The Australian Tax Office has long signalled its appetite for data matching as a means to determine residency, but will COVID-19 restrictions challenge how it applies its residency tests?

A decision by the Australian Federal Court has called into question the ongoing use of discretionary trusts because of the tax costs they create, however that has significant impacts for non-residents.

If you're considering setting up your business in Australia – or already have – then it's important to understand that how you operate here can have some significant tax implications.

Australia and Switzerland have signed a new tax treaty, replacing the 1980 agreement between the two countries.

The Australian Government has removed the 50% Capital Gains Tax (CGT) discount for non-resident taxpayers with an unexpected sting for expats on temporary resident visas.

hen moving cash into or from Australia, resident taxpayers need to be mindful of the ATO's data matching capability as well as ensuring they document how, when, where and why those assets are moved.

Foreign residents who invest in Australian property assets should get professional cross-border strategy advice before acquiring or disposing of their investment. Not doing so could cost them in more ways than one.

Australian taxpayers with foreign income sources need to be mindful of the way transfers are viewed by the ATO.

As the ATO signals again its intention to pursue tax evasion via offshore tax havens, it continues to develop its capabilities in data matching.

Transfers of funds, particularly from overseas business interests, need to be substantiated and accurately reported to stay on the right side of the ATO

Foreign businesses in Australia need to understand the difference between royalties and business profits – and how each are taxed in Australia.

If decisions about a business are being made in Australia, despite being incorporated overseas, then it is likely to be considered an Australian resident for tax.

Australia is asserting its taxation rights over foreign employment income whilst the taxpayer was a foreign tax resident.

Australia is asserting its taxation rights over foreign employment income whilst the taxpayer was a foreign tax resident.

If you currently own, planning to invest in foreign assets, or later become an Australian beneficiary of via a foreign trust, then there may be some unintended but serious consequences when it comes to capital gains tax.

The Australian Government has issued guidance on the application of its tough new measures designed to prevent exploitation of so-called 'hybrid mismatches'.

Changes to the application of the 'central management and control' (CMC) test has the potential to expose non-resident corporations and companies to Australian tax residency status.

Taxpayers who reside overseas will need to prove a permanent place of abode in order to not be taxed as an Australian resident.

Australia has signed its first tax Treaty with Israel, establishing a range of measures that Australian tax residents should be aware of if they have any cross-border interests in Israel.

A 'spouse and a house' are not criteria that are considered when it comes to defining residency for tax purposes – there are four tests that will determine whether you are a tax resident in Australia.

Australians are increasingly setting up their SMSFs to hold investment properties under limited recourse borrowing arrangements ("LRBA").

If you're considering setting up your own SMSF in the near future, it's important to get the structure right for tax and financial planning purposes.

Considering investment opportunities for innovative Australian start-up companies? In December 2015, the Turnbull Government announced the National Innovation and Science Agenda, introducing new tax incentives for early stage investors in innovative Australian companies.

Discretionary trusts provide a lot of benefits from a tax perspective but should you appoint an Individual or a Corporate Trustee?

There is no doubt that China has become an important trading partner of Australia and small businesses are increasingly venturing into China.

If your business is making payments in the form of foreign salaries, interest, dividend payments or royalties then those payments are subject to PAYG withholding tax under Australian tax law.

If you're looking to expand your business overseas or setting up a head office in Australia, you may be interested to discover that recent reforms have greatly improved the attractiveness of Australia as a regional headquarters.

Imagine that you're driving in an unfamiliar city and you're not quite sure of how to get to your destination. Even though you printed out directions before you set out, the reality is that your surroundings look nothing like the map on your passenger seat.

Imagine that you're driving in an unfamiliar city and you're not quite sure of how to get to your destination. Even though you printed out directions before you set out, the reality is that your surroundings look nothing like the map on your passenger seat.

Starting up a business isn't just about hanging up a shingle; it's about building relationships, understanding customer needs and managing the people and resources you need to be successful.

Considering investment opportunities for innovative Australian start-up companies? In December 2015, the Turnbull Government announced the National Innovation and Science Agenda, introducing new tax incentives for early stage investors in innovative Australian companies.

Considering investment opportunities for innovative Australian start-up companies? In December 2015, the Turnbull Government announced the National Innovation and Science Agenda, introducing new tax incentives for early stage investors in innovative Australian companies. The legislation was passed by the Australian Parliament in early May 2016.