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  • Operating a subsidiary

    If you operate a subsidiary in Australia different arrangements may apply.

    A subsidiary that is incorporated in Australia is treated as an Australian resident for Australian tax purposes.

    The subsidiary is generally taxed in Australia on its worldwide income and its worldwide capital gains, subject to a number of exemptions.

    Generally, an Australian resident subsidiary is not considered to be a permanent establishment of its parent company.

    See also:

      Last modified: 18 Sep 2020QC 18431