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Foreign residents doing business in Australia

If you are doing business in Australia, you may need to register in our tax system and pay taxes in Australia.

Last updated 26 August 2020

This depends on:

  • if you are from a country that has a tax treaty with Australia
  • the scale and nature of your business
  • if you have a permanent establishment in Australia.

Find out about:

Owning real property in Australia

If you're a foreign resident who acquires an interest in Australian property you have lodgment and payment obligations.

Australian business number (ABN) for non-residents

If you carry on a business in Australia, you may have to register for GST and an Australian business number (ABN).

Tax on income and capital gains

If you are carrying on a business in Australia your income may be taxable based on tax treaties with your country.

GST for non-residents

You must register for Australian goods and services tax (GST) if your sales connected with Australia are A$75,000 or more (A$150,000 or more for non-profit bodies).

Employing people in Australia

If you employ a full-time, part-time or casual worker in Australia, or you employ a contractor wholly or principally for labour, you may have employer obligations for superannuation and pay as you go (PAYG) withholding.

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