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:

• subsection 820-85(2) and subsection 820-300(2) of the ITAA 1997.