Doing business in Australia

Foreign residents, like all Australian residents, are likely to be subject to tax on any income earned in Australia. If you receive an income sourced in Australia you may need to:

  • pay tax on that income
  • lodge a tax return.

However, you will not need to lodge a tax return if the only income you received consists of:

  • interest, unfranked dividends or royalties from which withholding tax has been withheld by the payer
  • fully franked dividends.

You also may be eligible for tax exemptions should your country have tax treaty with Australia.

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    Last modified: 28 Oct 2016QC 18324