Our latest insights

For overseas property developers investing in Australia, early funding decisions can have a material impact on tax outcomes, deductibility and overall returns. Where debt, equity and related party funding are treated differently under Australian tax rules, the structure chosen at the outset matters.

From 1 July 2026, two significant changes take effect: Payday Super will require superannuation to be paid with every payroll run, and reforms to the superannuation guarantee charge framework will substantially increase the financial consequences of non-compliance. For real estate and construction businesses that rely heavily on contractors, the pressure to identify and manage super obligations correctly, and early, has never been greater.

The Northern Territory’s 2026–27 Budget delivers record investment in health, infrastructure and housing, alongside increased funding for law and order.

On Tuesday 5 May 2026 Victoria’s Treasurer, Jaclyn Symes, delivered the State Budget alongside Premier Jacinta Allan. Delivering a $727m operating surplus in 2025-26, which would be the first budget surplus in more than 5 years. A $1.05b surplus is projected in 2026-27.

As debate intensifies ahead of the Federal Budget, this insight examines why incremental tax changes are no longer sufficient for Australia. It argues for meaningful, productivity‑focused tax reform that addresses growing reliance on personal income tax, system complexity and long‑term budget sustainability, while carefully considering broader reforms such as the GST to ensure fairness and economic resilience.

AI-driven vulnerability discovery is compressing the time between weakness and exploitation. This insight explores what boards, CISOs and regulated entities need to change in their cyber risk assumptions, governance and oversight models.

Proposed FBT changes from 1 April 2027 will reduce EV concessions and restrict salary packaging of work‑related expenses. Understand the key impacts.

With the Federal Budget approaching, aligning trade policy with manufacturing ambitions is key to boosting investment confidence and rebuilding sovereign capability in Australia.

High Court decision strengthens GST refund positions for developers

Compare key R&D tax incentive regimes worldwide. See how global innovation funding, benefit levels, and eligibility differ across major jurisdictions.

Foreign resident CGT reforms expand taxable Australian real property, withholding and renewables discount.

The ATO’s draft PCG 2026/D1 introduces a new compliance framework for attributing risk weighted assets to Australian branches of foreign banks, reshaping thin capitalisation methodologies and documentation expectations.