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我们的《2024年全球商业复杂性指数》（GBCI 2024）报告显示，澳大利亚的商业环境复杂性排在第58位，是亚洲最不复杂的司法管辖区之一。

On 1 October 2025, the Commissioner of Taxation (Commissioner) updated his draft guidance (Draft Guidance) on the third party debt test (TDPT) by publishing...

The Australian Government has released draft legislation proposing significant and retrospective changes to foreign resident capital gains tax rules, dramatically expanding what constitutes taxable Australian real property. These changes will apply to past transactions dating back to 2006, existing investments, and future deals, with only limited transitional relief for renewable energy assets until 2030.

Corporate carve-outs are poised to dominate the Australian private equity market in 2024, presenting significant opportunities for investors.

The respective treasurers of New South Wales, Queensland and The Australian Capital Territory delivered their budgets on 24 June 2025.

The High Court of Australia has delivered its eagerly awaited decision in Commissioner of Taxation v PepsiCo Inc [2025] HCA 30, dismissing the Australian Commissioner of Taxation's...

Directors face automatic personal liability when companies fail to pay superannuation on time, but understanding the critical difference between "lockdown" and "non-lockdown" penalties can mean the difference between remission through administration and unavoidable personal debt.

Commercial property acquisitions in Australia involve significant financial exposure and long-term commitment. Whether the asset is a warehouse, retail premises, shopping centre or office building...

A garnishee notice is a tool used by the ATO to recover money held by a third party on behalf of a tax debtor.

The ATO will send a director penalty notice to a director of a company that has defaulted on its taxation obligations.

Resolving tax debt disputes with the ATO could take a considerable amount of time and be very expensive.