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