Australia: ATO extends 2025-26 individual tax return deadline
The Australian Taxation Office (ATO), on 19 October 2026, has reminded people who prepare their own tax returns that the deadline is close. The usual deadline falls on Saturday 31 October 2026. Because of the weekend, people who prepare their own
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Australia introduces draft legislation to implement crypto-asset reporting, expanded CRS requirements
The Australian government released draft legislation on 15 October 2026 to implement the OECD Crypto-Asset Reporting Framework (CARF), introducing domestic crypto-asset reporting and expanding Australia's Common Reporting Standard (CRS). The
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Australia: ATO extends GIC remission offer for family trust tax liabilities
The Australian Taxation Office (ATO) announced on 19 October 2026 that it has extended its offer to remit general interest charge (GIC) on family trust distribution tax (FTDT) liabilities. The offer now runs until 30 June 2027, six months longer
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Australia tables further amendments to CGT reforms
Australia’s government introduced the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 to Parliament on 14 October 2026, proposing further amendments to the capital gains tax (CGT) reforms, clarifying their application to investment trusts,
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Australia tables draft legislation imposing 30% minimum tax on discretionary trusts
The Australian Government introduced the Treasury Laws Amendment (Tax Reform No. 3) Bill 2026 and the Income Tax Rates Amendment (Minimum Tax on Discretionary Trusts) Bill 2026 to the House of Representatives on 14 October 2026. The proposed
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UK publishes customs assistance agreements with Australia, Bahrain
The UK Foreign, Commonwealth and Development Office published agreements on cooperation and mutual administrative assistance in customs matters with Australia and Bahrain on 13 October 2026. Both agreements were signed in Brussels on 23 June 2026
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Australia: ATO extends 2025 public CbC reporting deadline
The Australian Taxation Office (ATO) announced, on 15 October 2026, that large corporations reporting tax information for 2025 now have until 29 January 2027 to publish their public country-by-country reports. The ATO initially set the deadline
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Australia: ATO implements stricter foreign resident CGT rules, provides form and guidance
The Australian Taxation Office (ATO) announced, on 2 October 2026, that it has implemented new capital gains tax (CGT) rules for foreign residents. The CGT rules for foreign residents (Strengthening the foreign resident capital gains tax (CGT)
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Australia: ATO announces GIC, SIC rates for Q2 2026-27
The Australian Taxation Office (ATO) announced the general interest charge (GIC) rates and shortfall interest charge (SIC) rates for the second quarter of the 2026-27 income year on 4 September 2026. For the quarter commencing on 1 October 2026,
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Australia: ATO issues new guidance on Country-by-Country reporting requirements
The Australian Taxation Office (ATO) has released new guidance on 25 September 2026 on administrative matters related to Country-by-Country (CbC) reporting. The updates clarify lodgment deadlines, extension procedures, and international obligations
See MoreAustralia: ATO opens 2025–26 Offshore Petroleum Levy reporting
The Australian Taxation Office (ATO) has issued a notice on 21 September 2026 reminding leviable entities to report petroleum production and submit the Offshore Petroleum (OP) Levy return for the 2025–26 financial year. The deadline for
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Australia: ATO to strengthen foreign resident CGT rules from October 2026
The Australian Taxation Office (ATO) announced on 23 September 2026 that it implemented changes to how foreign residents pay capital gains tax on Australian property investments. The Strengthening the Foreign Resident Capital Gains Tax regime
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Australia: ATO updates GILTI guidance following US tax regime changes
The Australian Taxation Office (ATO) has issued an Addendum to Taxation Determination TD 2022/9 by the Commissioner of Taxation on 23 September 2026 to account for amendments to the US global intangible low-taxed income (GILTI) regime introduced
See MoreAustralia: ATO reports strong tax compliance among large businesses in 2025-26
The Australian Taxation Office (ATO) has published its annual findings on the tax compliance and performance of large public and multinational businesses on 17 September 2026. The released findings show high levels of tax compliance across the
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OECD updates MLI arbitration profiles for Australia, Japan, and the Netherlands
The OECD has published updated arbitration profiles for the Netherlands, Australia, and Japan under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). Part VI of the MLI allows
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Australia: Treasury proposes major changes to R&D tax incentive, initiates consultation
The Australian Treasury has released draft legislation to overhaul the nation's tax framework for emerging businesses and research ventures. The Treasury Laws Amendment (Tax Reform No. 5) Bill 2026: Better targeting the Research and Development Tax
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Australia: Federal Court upholds AUD 173.3m tax benefit adjustment against Hilton
The Federal Court of Australia rejected Hilton International Australia Pty Ltd's challenge to the Commissioner of Taxation on 9 September 2026 (Case: Hilton International Australia Pty Ltd v Commissioner of Taxation (No 2) FCA 1325). Justice Younan
See MoreAustralia: ATO updates PAYG withholding annual report guidance ahead of October deadline
The Australian Taxation Office has announced updated guidance on PAYG withholding annual reports for interest, dividend, and royalty payments made to non-residents on 11 September 2026. The move follows the creation of a new completion guide
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