This KPMG International report reveals a clear divide between tax functions built for speed, coordination and AI-enabled insight and those constrained by fragmented systems and reactive execution.
A low-hire, low-fire labour market persists in the United States, but the mix is getting worse: labour demand is softening just as supply constraints keep inflation risks alive, writes KPMG US Chief Economist Diane Swonk.
In the first article of a three-part series, we examine how the rise of AI is reshaping tax governance expectations, with regulators increasingly focused not only on tax outcomes, but also on how those outcomes are generated and evidenced.
The concern we have is that the real growth in household spending isn’t softening fast enough to give enough comfort to the RBA Board that current contractionary levels of the cash rate are sufficient to weaken core inflation, writes KPMG Australia Chief Economist Brendan Rynne.
Although the High Court has resolved the central issue in Bendel, the decision leaves open several important questions and areas of uncertainty, as highlighted by Kristie Schubert, Brent Murphy and Aylin Harapoz.
KPMG International convened a virtual roundtable as part of the Global Responsible Tax Program to explore the evolving trajectory of Pillar Two and its implications for global tax cooperation.
The dream of homeownership remains alive due to increased owner‑occupiers in Western Australia, Queensland and Victoria, writes KPMG Urban Economist Terry Rawnsley.
Higher visa fees, increased salary thresholds, lengthy processing times and stronger compliance activity are reshaping Australia's skilled migration landscape, creating new cost and planning challenges for employers, as highlighted by Maria Hrambanis and Bianca Go.
Across both Australia and New Zealand, the biggest FBT compliance challenge isn’t the rules, it’s finding, validating and attributing the data needed to apply them correctly.
In the first article of a three-part series, we examine how the rise of AI is reshaping tax governance expectations, with regulators increasingly focused not only on tax outcomes, but also on how those outcomes are generated and evidenced.
Compliance notices issued on 23 June 2026 for missed reports, alongside further published fines, reinforce the Regulator’s continued focus on non-compliance under the scheme.
This webinar, to be held on Thursday 30 July, will explore how effective tax governance can serve as a critical first line of defence against tax controversy.
Although the High Court has resolved the central issue in Bendel, the decision leaves open several important questions and areas of uncertainty, as highlighted by Kristie Schubert, Brent Murphy and Aylin Harapoz.
KPMG International convened a virtual roundtable as part of the Global Responsible Tax Program to explore the evolving trajectory of Pillar Two and its implications for global tax cooperation.
This webinar, to be held on Thursday 25 June 2026, will explore the amendments to the Australian capital gains tax (CGT) regime and negative gearing for residential property rules.
The WA Budget included four key revenue measures as part of the Housing Taxation Package, with no announced changes to landholder duty, payroll tax or land tax rates and thresholds, as highlighted by Jenny Lee, Jane Crisp and Scott Yun.
KPMG has prepared a submission in response to the ‘Strengthening the foreign resident capital gains tax regime’ draft legislation released by Treasury on 10 April 2026.
A low-hire, low-fire labour market persists in the United States, but the mix is getting worse: labour demand is softening just as supply constraints keep inflation risks alive, writes KPMG US Chief Economist Diane Swonk.
The concern we have is that the real growth in household spending isn’t softening fast enough to give enough comfort to the RBA Board that current contractionary levels of the cash rate are sufficient to weaken core inflation, writes KPMG Australia Chief Economist Brendan Rynne.
This second article examines practical exposure points (fixed place of business and agency PE), compliance and enforcement considerations, and broader governance and residence implications for multinational groups.
Hayley Lock and Nick Cooke discuss on premises benefit, from gift cards and minor perks, both New Zealand and Australia offer FBT exemptions, but applying them correctly often proves more complex than expected.
This article examines the interpretative framework for assessing PE risk in a remote work context and the relevance of the OECD MTC Commentary under domestic law and tax treaties.
KPMG Senior Manager Ali Hookmani looks at how FBT works for not-for-profit organisations, including exemption and rebate categories, employee capping rules, and why accurate classification and tracking of benefits is critical.
Changes to the foreign purchaser surcharge duty is framed as a housing-supply measure designed to attract overseas institutional capital to help finance additional rental housing and accommodation for older Australians
David P Sofra, Anthony Harmer, Nick Boland, Eli Christodoulou, and Simon Marial provide insights on the Federal Government’s recently announced fuel excise reduction and the implications for businesses claiming fuel tax credits.
The legislation remains a significant expansion of Australia’s foreign resident CGT regime, however changes address some of the more controversial aspects of the earlier draft, as highlighted by Matt Ervin, Enzo Coia, Alex Patrick, Tasha Chen and Amanda Maguire.
This report highlights shifts towards greater centralisation and outsourcing of compliance, the growing importance of VAT/ GST to the business, and the progressive expansion of the roles of indirect tax professionals.
While the Government’s proposed concession for start-up businesses is narrow in design and likely requires further refinement, it will be a welcome form of tax relief for many investors including founders and employees.
This KPMG International report reveals a clear divide between tax functions built for speed, coordination and AI-enabled insight and those constrained by fragmented systems and reactive execution.
This KPMG International webinar, to be held on Thursday 27 August 2026, will cover the impact of AI on the value chain, practical approaches to implementing and monitoring transfer pricing, and methods for managing controversies.
This global webinar, held on Tuesday 21 July, unpacks the 2024 GIR filing experience and explore what comes next from both an operational and technical readiness perspective.
Higher visa fees, increased salary thresholds, lengthy processing times and stronger compliance activity are reshaping Australia's skilled migration landscape, creating new cost and planning challenges for employers, as highlighted by Maria Hrambanis and Bianca Go.
This KPMG International webinar, held on Thursday 26 March, explores clarifications brought by the revised OECD Commentary, as well as remaining unresolved tax issues relating to remote working.
One of the amendments to the proposed legislation will help further de-risk an employer’s decision to allow remote working from New Zealand, writes KPMG NZ’s Rachel Piper.
This report uncovers the complexities that mobility teams and their organisations are facing, and looks at how to respond as the ‘rules of the game’ continue to evolve.
Although the High Court has resolved the central issue in Bendel, the decision leaves open several important questions and areas of uncertainty, as highlighted by Kristie Schubert, Brent Murphy and Aylin Harapoz.
The decision in Commissioner of State Revenue v Special Situations Investing Group III, Inc [2026] QCA 98 means particular care must be taken when considering internal group restructures involving Queensland assets or landholders, as highlighted by Cullen Smythe and Brooke Gosbell.
This report outlines KPMG insights from the recent transfer pricing audits when KPMG assisted companies in the Energy and Natural Resources space with managing the disputes.
This webinar, to be held on Thursday 21 May, will explore strategies to pre-empt escalation and manage controversy arising from information gathering by tax authorities.
In the first article of a three-part series, we examine how the rise of AI is reshaping tax governance expectations, with regulators increasingly focused not only on tax outcomes, but also on how those outcomes are generated and evidenced.
This webinar, to be held on Wednesday 27 May, will explore how KPMG’s collaboration with Microsoft can help you solve your greatest business challenges.
Digital Solutions and AI Director Ed Hewings outlines how successful teams are doing it differently, redesigning their processes from the ground up, not trying to fit AI in where it doesn’t belong.
Carolyn Harvey | Carolyn is a results-oriented executive with over 20 years of global business experience who has achieved success in business transformations and developing new business units.
Stephen Carpenter | Stephen is the National Leader of KPMG Australia's Deal Advisory - Tax practice
Daniel Hodgson | Daniel is a Partner in KPMG Australia's Tax practice, advising multinational companies on all aspects of employee remuneration.
David Sofrà | David Sofrà is National Head of State and Indirect Taxes with KPMG Australia.
James Macky | James specialises in corporate tax and works with clients in the Energy and Natural Resources, retail, wholesale, services and manufacturing sectors.
Jenny Lee | Jenny is a Partner in our Deal Advisory – Tax team, specialising in indirect tax.
John Salvaris | John is a Partner specialising in corporate tax matters for financial services organisations.
Natalie Raju | Natalie is a Partner specialising in corporate tax matters for financial services organisations.
Peter Oliver | Peter is a Partner in KPMG Australia’s International Tax team.
Tim Keeling | Tim is a Partner within our Tax Advisory Services team specialising in Transfer Pricing.
