Insights
Tax, explained for the decisions in front of you.
Each article is dated, cites the ATO or Inland Revenue page it relies on, and is reviewed each July when the rates change.
Australia–New Zealand
- Moving from New Zealand to Brisbane: your first Australian tax yearA New Zealand passport lets you live and work here. It does not settle how Australia taxes you. This is what changes in the first year, and what to have sorted before your first return.
- Keeping your New Zealand rental after you move to AustraliaPlenty of people move across the Tasman and rent out the house they left behind. It works, but from then on the property sits in two tax systems with different years and different deduction rules, and its Australian cost base is set on the day you became resident, not the day you bought it.
- Moving KiwiSaver to Australian super, and super back to KiwiSaverRetirement savings can follow you across the Tasman. The transfer itself is tax-free, but the money keeps a label saying where it came from, and that label decides when you can touch it.
- Leaving Australia for New Zealand: the tax to sort out before you goThe day you stop being an Australian resident, the tax law treats you as having sold most of what you own. That is the part people miss. The rest is paperwork, and most of it is easier done before the move than after.
Business
- Payday super: paying employee super within seven business days of paydaySince 1 July 2026, super guarantee is paid for every pay run instead of every quarter. The rate is still 12%. The fund must have the money within seven business days, the ATO now assesses the charge for a missed payday itself, and the cash leaves the business account with the wages instead of up to four months later.
- Division 7A in 2026–27: company money in a shareholder's handsMoney a private company lends to its owners, pays for them or writes off can be taxed as an unfranked dividend. For 2026–27 the benchmark rate on a complying loan is 8.77%, and a June High Court decision has changed how unpaid trust distributions to a company are treated.
Property
Super and SMSFs
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