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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