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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.
Visa wait times grow for businesses seeking offshore talent
High demand for skilled workers in Australia has led to a surge in the number visa applications currently being processed, with long waits for businesses, as outlined by Maria Hrambanis.
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.
US October retail sales better than first blush
The aggregate data masks underlying stress in low-and-middle-income households, with affluent consumers are driving spending gains, writes KPMG US Senior Economist Ben Shoesmith.
Most Popular Articles
ATO proposed updates to PCG 2019/1 – Transfer pricing issues related to inbound distribution arrangements
Taxpayers that fall outside their relevant low risk zone can expect some form of ongoing monitoring and compliance activity on their inbound distribution transfer pricing arrangements, as outlined by Tom Carter and Jake Outram.
ATO guidance for Public Country-by-Country Reporting exemptions finalised
The narrowness of the availability of an exemption continues to be evident, with a focus on establishing exceptional circumstances and substantial adverse ramifications, as highlighted by Sean Madden and Amanda Maguire.
Victorian State Tax Compliance Focus Areas 2025-26
The Victorian State Revenue Office recently outlined its compliance areas of focus for 2025-26. Jenny Lee, Dihan Fernando, and Cerhys McCrone summarise the focus areas relevant to properties and transactions.
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.
Latest Video

Webinar highlight: Payday Super – Common questions
This webinar highlight answers some common questions regarding Payday Super, and outlines steps employers can take to prepare.
Compliance View all >
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.
Webinar highlight: Payday Super – Compliance
This webinar highlight provides details on the new single touch payroll reporting obligations, payroll compliance and instances of non-compliance.
Victorian State Tax Compliance Focus Areas 2025-26
The Victorian State Revenue Office recently outlined its compliance areas of focus for 2025-26. Jenny Lee, Dihan Fernando, and Cerhys McCrone summarise the focus areas relevant to properties and transactions.
Corporate Tax View all >
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.
Upcoming webinar: Banking and Finance Tax webinar
This webinar, to be held on Thursday 27 November, is specifically designed to keep banking and finance industry professionals up to date with current and emerging tax trends.
Upcoming foreign Pillar Two compliance deadlines
In-scope multinational groups need to establish a clear process to track and ensure the timely filing of all returns and notices, as detailed by Alia Lum and Amanda Maguire.
Deal Advisory - Tax View all >
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.
Finalisation of ATO compliance approach for capital raised for the purpose of funding franked distributions PCG
The finalised guideline is broadly in line with the draft version, however there are some areas that the final PCG does not address, as outlined by Stephen Carpenter, Hannah Hesse, Stacey Hannam and Julia Klarich.
Economics & Regulation View all >
US October retail sales better than first blush
The aggregate data masks underlying stress in low-and-middle-income households, with affluent consumers are driving spending gains, writes KPMG US Senior Economist Ben Shoesmith.
United States Fed makes hawkish December cut to interest rates
The Fed risks losing its inflation fighting credibility by focusing more on shoring up employment than stemming inflation, writes KPMG US Chief Economist Diane Swonk.
No interest rate relief ahead of Christmas 2025
Although the likelihood of a further rate cut has diminished, KPMG still believes that there may be an opportunity for the RBA to cut rates further in the first half of 2026, writes KPMG Chief Economist Brendan Rynne.
UK Economic outlook: December 2025
The latest KPMG UK economic outlook examines the potential impact of US tariffs and the implications for the public finances.
Employment View all >
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.
Webinar highlight: Payday Super – Common questions
This webinar highlight answers some common questions regarding Payday Super, and outlines steps employers can take to prepare.
Webinar highlight: Payday Super – Compliance
This webinar highlight provides details on the new single touch payroll reporting obligations, payroll compliance and instances of non-compliance.
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 >
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.
The future of indirect taxes to 2030
This report explores the future of indirect taxes by examining ten key predictions on how these taxes will likely evolve in response to technological and societal developments.
Video: The ongoing use of the GST analytical tool (GAT)
Jacqui Hardwick says the use of the GST analytical tool (GAT) is now effectively enshrined into the supplementary annual GST return.
Video: With the return done, what next for taxpayers?
Catherine Ommundson outlines how the Australian Taxation Office (ATO) might respond to a company's supplementary annual GST return.
International Tax 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.
UK to introduce carbon price for certain imports
Both UK importers and overseas exporters of CBAM-able goods should already be looking at the impact on their businesses, writes KPMG UK’s Barbara Bell.
ATO proposed updates to PCG 2019/1 – Transfer pricing issues related to inbound distribution arrangements
Taxpayers that fall outside their relevant low risk zone can expect some form of ongoing monitoring and compliance activity on their inbound distribution transfer pricing arrangements, as outlined by Tom Carter and Jake Outram.
ATO guidance for Public Country-by-Country Reporting exemptions finalised
The narrowness of the availability of an exemption continues to be evident, with a focus on establishing exceptional circumstances and substantial adverse ramifications, as highlighted by Sean Madden and Amanda Maguire.
Migration View all >
Visa wait times grow for businesses seeking offshore talent
High demand for skilled workers in Australia has led to a surge in the number visa applications currently being processed, with long waits for businesses, as outlined by Maria Hrambanis.
Webinar recording: Managing tax and tariffs in a complex world
This webinar, held on Wednesday 13 August, provides practical insights and tools to help your tax function thrive amid uncertainty.
The mobility job description of tomorrow
Flexible and innovative mobility policies and programs that cater to employee expectations are essential and can provide a competitive advantage in the race to acquire and retain talent.
Managing global employment and mobility taxes
In this article, we explore the advantages of implementing a governance framework and the use of supporting technology to keep the evolving employment tax picture and related risks and compliance needs in sharp focus.
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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KPMG Tax Now – Podcast series
The KPMG Tax Now podcast series offers you unparalleled access to key analysis and discussion in tax, economics, regulation and compliance.
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