9
Oct
Sold Property Overseas? How Australian Residents Report the Capital Gain (2026)
Sold an apartment overseas while an Australian tax resident? The gain goes in your 2025-26 return, usually starting from the market value on the day you became a resident, with each amount converted on its own date.
7
Oct
ATO 11 月 30 日后不收信用卡：用卡交 BAS 和税的生意，现在要改哪几件事
ATO 2026 年 11 月 30 日后停止接受信用卡。第一季度 BAS 还能刷卡，第一笔刷不了的是明年 2 月的第二季度 BAS；付款计划绑了信用卡的，要在下一期扣款前改掉。
24
Sep
Australian Tax Residency When You Work Overseas: What the Quy Case Decided (2026)
Working overseas but kept a home, car or bank account in Australia? On 4 September 2026 the Federal Court upheld a finding that an engineer based in Dubai for five years stayed an Australian tax resident under the domicile test.
19
Sep
Division 293 Tax: The Super Bill That Arrives After You Lodge
Division 293 tax is an extra 15 per cent on super contributions once your income and concessional contributions pass $250,000. It is assessed separately from your return, so the notice lands later, once your fund has reported. The threshold has not moved since 2017-18, and the…
16
Sep
自管养老金余额过 300 万：要不要交看 2027 年 6 月 30 日，交多少看 2026 年 6 月 30 日的估值
Division 296 已成为法律，自 2026 年 7 月 1 日起适用，2026-27 是第一个适用年度：总余额超 300 万澳元的部分收益加征 15%，超 1,000 万的部分再加 10%。第一年只看 2027 年 6 月 30 日当天的余额；而基金可选择把 CGT 资产成本基础重置为 2026 年 6 月 30 日市值，这个选择不可撤销，且那天已经过去。本文讲清门槛、判定规则、估值证据与申报时点。
11
Sep
Trust Minimum Tax 2028: The Election Instead of Restructuring
Treasury released the draft legislation for the 30 per cent minimum tax on discretionary trusts on 3 September 2026, and submissions close on 18 September. The rate and the 1 July 2028 start date were already known. What is new is a third option: a trust in existence at 1 July…
