Australia remains a strong, stable, and attractive destination for international investment. In 2022–23, the Federal Government raised $755.8 billion in tax revenue, highlighting the importance of understanding the country’s tax environment when doing business here.

If you’re considering investing in Australia, whether directly through a branch or indirectly via a locally incorporated company, it’s essential to be aware of the local tax framework and how it might apply to your business structure.

What’s Covered in the Report

Our Doing Business in Australia guide provides a high-level overview of the key tax considerations foreign investors should be aware of. Key topics include:

  • Taxation Overview – Understand the core tax obligations in Australia, including income tax and business deductions.
  • Capital Gains Tax (CGT) – An outline of how gains from asset disposals are taxed, including exemptions and concessions.
  • Business Structures – Tax treatment for various business entities, including companies, partnerships, and trusts.
  • Debt vs Equity Classification – Important distinctions that affect how funding is treated for tax purposes.
  • Cross-Border Payments – Guidance on withholding tax for royalties, interest, and other payments to foreign residents.
  • Transfer Pricing – Rules governing international related-party transactions, including documentation requirements.
  • Multinational Anti-Avoidance Measures – Including updates on Pillar Two and Public Country-by-Country (CBC) Reporting obligations.
  • Employment Taxes – Coverage of Fringe Benefits Tax, Payroll Tax, and employer obligations.
  • Indirect Taxes – A look at Goods and Services Tax (GST), Land Tax, Customs and Excise Duties, and more.

Read the Full Report

For a comprehensive look at the current tax environment and how it may apply to your business or investment in Australia, read the full article below:

Doing Business In Australia Paper
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This summary offers a useful starting point, but individual circumstances can differ significantly. Reach out to one of Hall Chadwick’s Corporate Tax experts to discuss your business’s unique circumstances and the complexities of doing business in Australia.