Residency tests for individualsThe ATO has released a draft ruling on the residency tests for individuals; it consolidates two older rulings. It was indicated in the 2021 budget that it would "replace the individual tax residency rules with a new, modernised framework, and the new framework i ...

On 25 October 2022, as part of the 2022–23 Budget, the Government announced a multinational tax integrity package to address the tax avoidance practices of multinational enterprises (MNEs) and improve transparency through better public reporting of MNEs’ tax information. The changes will apply f ...