Australia: ATO aligns 2025–26 company tax guidance with global minimum tax framework

Amendments to the Law on Value Added Tax will require import VAT paid under the special import VAT procedure to follow the same payment and guarantee rules as customs duties.

Cabinet approves a two-year extension of tax measures allowing enhanced deductions for electronic tax system investments and a reduced 1% withholding tax rate for eligible payments made through the e-Withholding Tax system.

The Finance Bill 2026 raises the income tax-free threshold for individual taxpayers over the next five fiscal years, withdraws several proposed tax compliance measures and introduces changes to tax rates, exemptions and import duties.

Order HAC/623/2026 introduces changes to Forms 210, 213 and 296, including new reporting requirements for dividend and property income, revised filing deadlines, and technical updates.

Argentina exempted cryptocurrency transactions, credit and debit card operators, and cash transport companies from the bank debit tax through Decree No. 475/2026, published 18 June 2026.

Irish Revenue has updated its guidance on filing the Globe Information Return (Top-up Tax Information Return - TIR) and the Notification of Filer (NoF), including new information on resolving XML filing issues and confirming penalty relief for certain central TIR filings in other jurisdictions under the Pillar Two rules.