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Shaping mobility through non-traditional paths and innovative solution
This report looks at how leading organisations are redefining global mobility with personalisation, technology and agility for a workforce ready for the future.
KPMG Residential Property Market Outlook – January 2026
House prices across the country are expected to increase by 7.7 percent this year, with momentum in the property market expected to continue in 2026.
Pursuing a career in Tax – Graduate role applications to open at KPMG
With exposure to some of the most complex issues facing businesses and governments today, professional services firms offer a unique starting point for university students thinking about life after graduation.
Pillar Two, CBAM amendments made to UK Finance Bill
An amendment extends the deadline for making both long term and annual multinational top-up tax elections under Pillar Two, as highlighted by KPMG UK’s Tim Sarson & Sharon Baynham.
Most Popular Articles
The ATO’s Year 1 compliance approach to Payday super finalised
It is essential for employers to advance their Payday Super readiness plans and seek assistance as early as possible, write Jacqui Tucker and Priscilla Tang.
Australia Pillar Two lodgement exemptions finalised
The filing exemptions provided by the ATO are reasonable overall, given the approach of the ATO to only provide an exemption in circumstances where there can never be a top-up tax liability, as detailed by Alia Lum and Amanda Maguire.
Australia’s inflation rises to 3.5 percent, but reasons remain for RBA to hold
The inflation data shows an economy with prices accelerating well above what any central bank would be happy with, however, there remain good reasons for the RBA board to sit on their hands, writes KPMG Australia Chief Economist Brendan Rynne.
Navigating payroll tax grouping risks for foreign headquartered businesses in Australia
Without a robust annual compliance process in place, businesses face a high risk of payroll tax shortfalls, as highlighted by Hayley Lock, Yang Yang, Sam Gathercole and Mik Yamamoto.
Latest Video
Video: How to not get caught out with FBT and other costs when relocating employees
Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj outline how employers can balance the expectations of globally mobile employees against a tight budget.
Compliance View all >
Upcoming webinar: Payment Times Reporting 2026
This webinar, to be held on Tuesday 17 February, will explore the latest updates to the Payment Times Reporting Act and share practical insights from completing two successful submissions.
The ATO’s Year 1 compliance approach to Payday super finalised
It is essential for employers to advance their Payday Super readiness plans and seek assistance as early as possible, write Jacqui Tucker and Priscilla Tang.
Employer obligations for remote workers remain, despite OECD’s recent clarification on permanent establishment rules
Given both the financial and reputational risks for employers when engaging in a remote work arrangement with an employee, it is critical that businesses are aware of their responsibilities and obligations prior to commencement, as highlighted by Hayley Lock and Tom Newsome.
Employment taxes 2025 – that’s a wrap!
As we race toward the end of 2025, our employment tax advisory team has rounded up the top developments that shaped the year. Here’s what you need to know.
Corporate Tax View all >
Pursuing a career in Tax – Graduate role applications to open at KPMG
With exposure to some of the most complex issues facing businesses and governments today, professional services firms offer a unique starting point for university students thinking about life after graduation.
Final report on corporate tax reform released by Productivity Commission
The final recommendations are largely consistent with the Productivity Commission’s interim report, including that Australia shift to a hybrid corporate tax system, as outlined by Alia Lum, Julian Humphrey and Amanda Maguire.
KPMG submission: Red tape reduction review
The submission to the Board of Taxation highlights key areas where current administrative and compliance requirements impose unnecessary complexity and cost on taxpayers, without delivering commensurate benefits.
Upcoming webinar: Insurance Tax update
This webinar, to be held on Wednesday 3 December, will discuss various direct, indirect and international tax matters impacting the insurance industry.
Deal Advisory - Tax View all >
New arrangements to access Queensland’s ex-gratia relief for additional foreign acquirer duty, land tax surcharge
As discussed by Cullen Smythe, Rouein Momen, Dihan Fernando and Ellie Mavromattis, these reforms aim to make it easier for developers and investors to access stamp duty and land tax relief.
Courts provide welcome clarity of ‘real property’ under Division 855
These decisions provide much-needed clarity for foreign investors and taxpayers on their existing Australian investments, as detailed by Matt Ervin and Shalini De Silva.
High Court unanimously confirms past, future validity of Queensland and Victorian land tax surcharges
The Court found a foreign or absentee surcharge land tax is constitutionally valid and can be imposed, as outlined by Rouein Momen and Brooke Gosbell.
Finalised ATO guidance on the third-party debt test released
A strict interpretation of the guidance will mean that taxpayers with almost any form of offshore operations or investment will be practically excluded from relying on the third-party debt test, as detailed by Minh Dao, Katrina Piva and Amanda Maguire.
Economics & Regulation View all >
Upcoming webinar: Payment Times Reporting 2026
This webinar, to be held on Tuesday 17 February, will explore the latest updates to the Payment Times Reporting Act and share practical insights from completing two successful submissions.
KPMG Residential Property Market Outlook – January 2026
House prices across the country are expected to increase by 7.7 percent this year, with momentum in the property market expected to continue in 2026.
KPMG submission: Future Made in Australia - Community Benefit Principles consultation
This submission includes KPMG’s responses to the Federal Government on the proposed Statement of Tax Record (STR) and Voluntary Tax Transparency Code (VTTC) requirements under the Community Benefit Principles.
Upcoming webinar: The tax impact of remote work
This KPMG International webinar, to be held on Thursday 26 March, will explore clarifications brought by the revised OECD Commentary, as well as remaining unresolved tax issues relating to remote working.
Employment View all >
Video: How to not get caught out with FBT and other costs when relocating employees
Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj outline how employers can balance the expectations of globally mobile employees against a tight budget.
Shaping mobility through non-traditional paths and innovative solution
This report looks at how leading organisations are redefining global mobility with personalisation, technology and agility for a workforce ready for the future.
Pursuing a career in Tax – Graduate role applications to open at KPMG
With exposure to some of the most complex issues facing businesses and governments today, professional services firms offer a unique starting point for university students thinking about life after graduation.
Video: Is your pet a deal breaker to taking that offshore assignment?
KPMG Workplace Advisory Partner Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj highlight how organisations can manage some of the more unusual requests from employees.
Grants & Incentives View all >
Draft legislation excluding gambling and tobacco from R&D claims released
The Federal Government’s exposure draft legislation to amend the R&D Tax Incentive excludes certain R&D activities from eligibility and will still enable companies to claim R&D for activities not covered by these exclusions.
Video: How do you establish a baseline ROI for outsourcing versus managing employee benefits in-house?
Hayley Lock and special guest from Maxxia - Implementation Lead Julien Walter - discuss how employers can demonstrate cost savings by outsourcing salary packaging management.
Video: What are challenges faced by organisations that are managing employee benefits in-house?
Maxxia Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle share insights into how companies typically approach the management of employee benefits in salary packaging programs.
Podcast episode 72: Finding the real ROI by outsourcing salary packaging administration
This episode features special guests from Maxxia - Implementation Lead Julien Walter and Tax and Compliance Manager Sharon Mackenzie-Pringle - as they discuss the value of outsourcing the administration of a salary packaging program as opposed to managing in-house.
Indirect Tax View all >
Fewer job openings in United States, but layoffs remain at historically-low levels
Looking at three-month moving averages, hiring, quits and layoffs have remained flat for at least six months to over a year, depending on the indicator, writes KPMG US Senior Economist Matthew Nestler.
Webinar recording: Preparing for China’s new VAT era
This KPMG International webinar, held on 21 January, focuses on the newly-enacted Implementation Regulations for China’s VAT Law.
New arrangements to access Queensland’s ex-gratia relief for additional foreign acquirer duty, land tax surcharge
As discussed by Cullen Smythe, Rouein Momen, Dihan Fernando and Ellie Mavromattis, these reforms aim to make it easier for developers and investors to access stamp duty and land tax relief.
Webinar recording: Managing tax reporting challenges for the digital economy
This KPMG International webinar, held on Wednesday 3 September, explores recent tax reporting developments globally and discuss potential strategies digital platform operators can adopt to navigate the evolving regulatory environment.
International Tax View all >
Pillar Two, CBAM amendments made to UK Finance Bill
An amendment extends the deadline for making both long term and annual multinational top-up tax elections under Pillar Two, as highlighted by KPMG UK’s Tim Sarson & Sharon Baynham.
Australia Pillar Two lodgement exemptions finalised
The filing exemptions provided by the ATO are reasonable overall, given the approach of the ATO to only provide an exemption in circumstances where there can never be a top-up tax liability, as detailed by Alia Lum and Amanda Maguire.
UK updates transfer pricing guidelines for compliance
The guidance clarifies the UK administrator’s expectations for compliance with the UK transfer pricing rules and provides practical steps that taxpayers can take to meet these expectations.
The Pricing Conversation: Mutual Agreement Procedures building in momentum
Kristie Schubert and Sam van Berkel discuss the fast-shifting MAP landscape, including changes to Australia’s tax treaties and how these have elevated MAPs as an effective and realistic way of moving on from disputes.
Migration View all >
Video: How to not get caught out with FBT and other costs when relocating employees
Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj outline how employers can balance the expectations of globally mobile employees against a tight budget.
Shaping mobility through non-traditional paths and innovative solution
This report looks at how leading organisations are redefining global mobility with personalisation, technology and agility for a workforce ready for the future.
Video: Is your pet a deal breaker to taking that offshore assignment?
KPMG Workplace Advisory Partner Hayley Lock and special guest Elite Woodhams Relocation Managing Director Anna Kavelj highlight how organisations can manage some of the more unusual requests from employees.
Podcast episode 73: The employer’s textbook relocation for the globally mobile employee
Hayley Lock and Anna Kavelj discuss common traps and best practice tips for businesses sending employees travelling around the globe for that overseas assignment, from taxes and allowances, to pets, real estate and schools.
Tax Law & Dispute Resolution View all >
Webinar recording: Transfer pricing controversy in ASPAC
This webinar, held on Thursday 11 December, delves into the complexity of tax scrutiny and transfer pricing disputes, which are increasingly dominating the landscape.
Pre-CGT status – can it be retained when shares are held through a discretionary trust?
The Administrative Review Tribunal held that changes in the trust distribution patterns did not trigger the operation of Division 149 in XLZH v Commissioner of Taxation [2025] and taxpayers holding pre-CGT assets should seek advice as to review the way their pre-CGT assets are held.
Two years, no more (for many) to amend tax returns
Although the legislative provisions remain largely unchanged, extensive regulatory exclusions mean that all but the simplest of taxpayer affairs are now potentially subject to a four-year limitation period for both ATO and taxpayer assessment amendments, as outlined by Craig Jackson and Aylin Harapoz.
Courts provide welcome clarity of ‘real property’ under Division 855
These decisions provide much-needed clarity for foreign investors and taxpayers on their existing Australian investments, as detailed by Matt Ervin and Shalini De Silva.
Technology View all >
Video: How should tax functions approach the use of AI?
KPMG Tax Analytics and Automation Partner Barry Sullivan says organisations should begin experimenting with the use of Artificial Intelligence, in a secure, approved environment.
Video: Where are organisations finding success in utilising AI?
KPMG Tax Analytics and Automation Partner Barry Sullivan says there are a range of tasks that tax functions are undertaking with the use of Artificial Intelligence.
Podcast episode 71: Finding a place for Artificial Intelligence in tax functions
What's hype, what's real and what's next? KPMG Tax Analytics and Automation Partner Barry Sullivan, along with Digital Solutions and AI Director Ed Hewings, discuss the breakthroughs in generative models, and where tax functions might benefit from adopting Artificial Intelligence.
Mandating digital financial reporting in Australia
Support is growing to mandate digital financial reporting in Australia to better use data and technology, writes KPMG’s Audit & Assurance Partner Kim Heng.
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