Employing people in Australia
If you employ people in Australia, you will have tax obligations relating to them.
Withholding tax on payments to foreign residents
If you make payments, including interest, dividends and royalties, to someone who is not an Australian resident, you will have tax obligations relating to them.
Capital gains on disposal of Australian assets
If you are a foreign resident and you make a capital gain on the disposal of an asset that is taxable Australian property, then the capital gain may be taxed.
Goods and services tax (GST)
Goods and services tax (GST) is a broad-based tax of 10% on most goods, services and other items sold or consumed in Australia.