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Australia: ATO Overview: Simplified Depreciation Rules for Small Business 2026–27

Australia /

The ATO has published an overview of the simplified depreciation rules for small business entities for the 2026–27 income year. The rules, available to entities with aggregated turnover less than $10 million, include the instant asset write-off ($20,000 threshold) and the small business pool (30% diminishing value). The guide also covers the interaction with temporary

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Indonesia: Indonesia Stamp Duty: Criminal Penalties for Meterai Evasion Explained

Indonesia /

On 28 August 2026, the DGT issued a warning on criminal penalties for stamp duty (meterai) violations, referencing Law No. 10 of 2020 on Stamp Duty and its implementing regulations. The article details offenses including reuse of meterai, counterfeiting, and failure to affix meterai on documents subject to duty. Penalties range from fines of 200%

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Taiwan: Joint Customs Operation Seizes Smuggled Goods and Untaxed Tobacco

Taiwan /

A coordinated enforcement operation by Taiwan Customs Administration, the Investigation Bureau, and local police resulted in the seizure of smuggled goods and untaxed tobacco and alcohol products originating from mainland China. The operation, conducted in late August 2026, uncovered multiple containers misdeclared as legitimate imports. The contraband included electronics, agricultural products, and significant quantities of

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Australia: ATO Guidance: Super Obligations for Sportspeople, Performers, and Film Makers

Australia /

The ATO has updated its guidance on superannuation guarantee obligations for employers engaging sportspeople, performers, musicians, film makers, and related activities. The guidance, effective for payments made on or after 1 July 2026, clarifies when these workers are considered employees for super purposes under the extended definition in the Superannuation Guarantee (Administration) Act 1992. It

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Indonesia: Indonesia Tax Chatbot: DGT Launches ‘Tanya Fiska’ for Instant Taxpayer Assistance

Indonesia /

On 28 August 2026, the DGT launched “Tanya Fiska”, an AI-powered chatbot integrated into the Coretax platform and official website, providing instant responses to taxpayer queries on registration, filing, payments, and regulations. The chatbot uses natural language processing trained on Indonesian tax laws, FAQs, and common scenarios. It supports Bahasa Indonesia and English, with escalation

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Taiwan: Corporate Property Loss Offset Rules Under Land Value Increment Tax

Taiwan /

The Ministry of Finance issued an interpretive ruling on August 28, 2026, clarifying the treatment of transaction losses for profit-seeking enterprises disposing of multiple properties subject to Land Value Increment Tax (LVIT) under separate calculation but combined filing. According to the ruling, losses from such transactions must first be offset against gains from other property

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Taiwan: 2026 Corporate Interim Income Tax Filing Begins in September

Taiwan /

The Ministry of Finance announced that the interim filing period for 2026 (Year 115 of the Republic of China) Profit-Seeking Enterprise Income Tax will commence on September 1, 2026, and run through September 30, 2026. All profit-seeking enterprises with a fiscal year ending December 31 must file interim returns based on the first half of

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Australia: ATO Clarifies TFE Eligibility for Small Business Using Simplified Depreciation

Australia /

The ATO has clarified the interaction between Temporary Full Expensing (TFE) and the simplified depreciation rules for small business entities. As TFE ended on 30 June 2026, the guidance addresses the treatment of assets acquired or first used during the TFE period (7:30pm AEDT 6 October 2020 to 30 June 2026) by small businesses using

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Kyrgyzstan: EAEU Launches Unified Goods Traceability System from 1 September 2026

Kyrgyzstan /

Effective 1 September 2026, the Eurasian Economic Union (EAEU) has launched the unified information system for the traceability of goods (“Chestny ZNAK” / “Fair SIGN” expansion), pursuant to the Treaty on the EAEU and Decisions of the EAEU College No. 112 dated 2025. The Kyrgyz State Tax Service (STS) confirmed mandatory participation for all economic

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New Zealand: New Plymouth Woman Sentenced to Home Detention for Tax Evasion

New Zealand /

On 28 August 2026, a New Plymouth woman was sentenced to home detention after being convicted of tax evasion. The case underscores the serious consequences of deliberate tax evasion, which involves intentionally underreporting income, overstating deductions, or otherwise misleading Inland Revenue to reduce tax liabilities. Under the Tax Administration Act 1994, tax evasion is a

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