Australia: Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
Tax Reform Update – Government’s Post-Budget Carve-outs And The New Start-up CGT Concession
The Australian Government has announced significant revisions to its 2026 tax reform package following intensive consultation, including expanded small business CGT concessions, a new innovative business CGT discount for early-stage investors, and broadened exemptions for testamentary trusts. These adjustments respond to industry feedback while maintaining the fundamental architecture of replacing the 50% CGT discount with cost base indexation and introducing a 30% minimum tax on trust distributions.
Australia Tax
PA
Piper Alderman
Article
Decision Alert: Supreme Court Of New South Wales Clarifies When Liability For Duty Arises In Context Of Electronic Transactions
On 30 June 2026 the Supreme Court of New South Wales handed down its judgment in Forever Grateful Holdings Pty Ltd v Chief Commissioner of State Revenue [2026] NSWSC 761, which clarified the point in time at which the relevant facts are to be considered when determining a duty liability arising under the Duties Act 1997 (NSW) (Duties Act).
Australia Tax
KL
Herbert Smith Freehills Kramer LLP
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Tax Treaties

Article
Significant And Retrospective CGT Changes For Taxable Australian Property: Draft Legislation Released
The Australian Government has released draft legislation proposing significant and retrospective changes to foreign resident capital gains tax rules, dramatically expanding what constitutes taxable Australian real property. These changes will apply to past transactions dating back to 2006, existing investments, and future deals, with only limited transitional relief for renewable energy assets until 2030.
Australia Tax
CC
Corrs Chambers Westgarth
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Inheritance Tax

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Income Tax

Video
It Depends – What Are The Proposed Changes To Negative Gearing Announced In The 2026 Federal Budget? (Video)
The Australian Federal Government's 2026 Budget proposes significant changes to negative gearing rules for residential property investors, set to take effect from July 2027. Under the proposed legislation, negative gearing will only apply to new residential dwellings, while existing properties purchased before May 12, 2026, will be grandfathered under current ownership.
Australia Tax
CG
Cooper Grace Ward
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Transfer Pricing

Article
Don’t Let Australia’s R&D Tax Incentive Trigger Unintended US International Tax Cost Sharing Issues
US technology, pharma, and life science companies establishing Australian subsidiaries to access R&D tax incentives face complex international tax challenges. When intercompany agreements are drafted without proper coordination between US transfer pricing rules and Australian R&D Tax Incentive requirements, companies risk significant IRS exposure including platform contribution payment obligations, cost reallocations, and penalties that can exceed the intended tax benefits.
Australia Tax
W
WilmerHale
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Latest Videos

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