• Outward investors

    An entity is an outward investor if it is any of the following:

    • an Australian controller of an Australian controlled foreign entity
    • an Australian entity that carries on business through an overseas permanent establishment
    • an Australian entity that is an associate entity of either of the above two entities.

    An outward investor can be a general, financial or ADI entity.

    See also:

    Last modified: 09 Mar 2016QC 48173