Australia releases Q&A of CbC reporting

In the landmark decision of Commissioner of Taxation v Bendel HCA 18, the High Court of Australia dismissed the Commissioner’s appeal by a 5–2 majority, providing critical judicial clarification on the intersection of trust law and

The Australian Taxation Office (ATO) in a reminder on 11 June 2026 announced that the first Pillar Two lodgments for Australian in-scope multinational enterprise groups (MNE groups) and their advisers are due on 30 June 2026. This includes the GloBE

The Australian Taxation Office (ATO) issued new guidance on public country-by-country (CbC) reporting on 9 June 2026. Australia's public CbC reporting rules apply to reporting periods commencing on or after 1 July 2024, with reports required to be

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