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    Inward investing entities

    An inward investing entity is either of the following:

    • an Australian entity controlled by a foreign entity
    • a foreign entity that derives Australian assessable income through an Australian permanent establishment or direct Australian investment; for example, an Australian rental property.

    An example of an inward investing entity is an Australian company that is a subsidiary of a United States parent company.

    An ADI will be an inward investing entity where the ADI is a foreign bank which carries on its banking business in Australia at or through one or more Australian permanent establishments.

    See also

    Inward investment vehicle

    This is an Australian entity that is foreign controlled. See foreign controlled Australian entity.

    See also

    Inward investor

    An inward investor is any foreign entity. Such entities are only subject to the thin capitalisation rules if they have Australian income-producing assets.

    See also

    Last modified: 09 Mar 2016QC 48141