Australia: New proposals on Hybrid mismatch rule

The Australian Taxation Office (ATO) has released general guidance on reporting income earned through digital platforms or apps on 3 June 2026. Money earned through digital platforms or apps is sharing economy income and must be reported in a tax

The Australian Taxation Office (ATO) has updated its guidance on the maximum contributions base (MCB) for superannuation guarantee contributions on 3 June 2026. Employers are not required to pay super guarantee once an employee’s earnings

Australia’s government has introduced legislation aimed at reshaping property tax concessions and easing pressure on the housing market, marking one of the country’s most significant tax reform efforts in decades. The bill, tabled in

The Australian Taxation Office (ATO) has updated its guidance on the Global and Domestic Minimum Tax and Lodging, Paying and Other Obligations for Pillar Two on 26 May 2026. The updates incorporate the OECD’s common understanding released on 18

The Australian Taxation Office (ATO) has published guidance on Pillar Two account and role creation on 19 May 2026. In March, the ATO published information about how MNE groups and their advisers could prepare for Pillar Two (global and domestic

Croatia has gazetted the law ratifying the income tax treaty with Australia on 15 May 2026. Signed on 24 November 2025, the agreement between the two countries is intended to eliminate double taxation on income and to prevent tax evasion and