Australia 2025: International Tax

by Lucy Webb

Part of a series on 2025-26 Australian Updates. This update explores how Australia's role on the global stage is changing tax legislation, from the Two-Pillar Solution, to Trump's tariffs. It also reviews how foreign residents are treated under the current laws.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Highlight changes in US tariff policy and the impacts on Australian businesses
  • Discuss the latest Pillar Two developments
  • Outline the deferral of changes to the foreign resident capital gains tax regime
  • Identify entities subject to the new public country-by-country reporting rules

About the module

This short course is part of a series of Australian Tax and Superannuation for 2025 and provides a high-level overview of key developments in international taxation.

There have been plenty of changes in the past few years in this area. Australia has now implemented the OECD's Two-Pillar Solution, and also introduced public country by country reporting requirements for large multinational enterprises.

Against this backdrop, large businesses still have to grapple with the newly reformed thin capitalisation regime, not to mention wider trade uncertainty in the wake of new tariffs from the United States.

Look inside

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Contents

How it works

Author

Lucy Webb

Lucy is a chartered accountant (ACA) and chartered tax adviser (CTA). She gained her experience in practice at Deloitte, working for multinational clients as well as clients within the asset management industry.

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Access period12 months
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Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Why not upgrade?

Find the best way to complete your CPD

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

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Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Recommended

All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: Australian Tax 2025