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
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Australia: 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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Australia: Senate passes bill expanding foreign resident CGT rules
The Australian Senate passed the Treasury Laws Amendment (Strengthening Accountability for Tax Adviser Misconduct and Other Measures) Bill 2026 on 10 September 2026, a legislative proposal from the Australian Parliament designed to increase
See MoreAustralia, France sign memorandum of understanding on arbitration under BEPS MLI
The Australian Taxation Office (ATO) has published a Memorandum of Understanding signed with France outlining the mode of application for implementing Part VI (Arbitration) of the Multilateral Convention to Implement Tax Treaty Related Measures to
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Australia: ATO updates guidance on hydrogen production tax incentive
The Australian Taxation Office (ATO) announced on 10 September 2026 that it updated the web guidance to help eligible companies understand the steps required to apply for the Hydrogen Production Tax Incentive (HPTI). The Australian Government has
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Australia enacts corporate tax loss carry-back rules
The Australian Tax Office (ATO) has confirmed on 8 September 2026 that legislation enabling corporate tax entities to carry back losses against prior-year tax payments is now law. The mechanism, introduced in the 2026–27 Budget, became operational
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Australia proposes 30% minimum tax on discretionary trusts to curb income splitting
Australia’s Treasury released an exposure draft legislation, on 3 September 2026, proposing a legislative framework for the Income Tax Rates Amendment Bill 2026, which introduces a 30% minimum tax on the income of discretionary trusts starting in
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Australia: ATO publishes final ruling on software royalties, expanded draft compliance guideline
The Australian Taxation Office published final Taxation Ruling TR 2026/2 Income tax: royalties – character of payments on 4 September 2026, establishing the ATO's position on software intermediation arrangements and when payments qualify as
See MoreAustralia: FBT rules tightening on salary sacrificed work benefits
The Australian Taxation Office (ATO) has announced reforms on 7 September 2026 that restrict how employers can reduce fringe benefits tax (FBT) liability when offering salary sacrificed work-related benefits, particularly for expenses covered by the
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