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Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
A business may start off as a small Australian-based operation, but what happens when the SME wants to move into off shore markets, or set up part of its operations in a foreign country?
This paper looks at:
what additional Australian tax obligations arise
how and when the foreign-sourced profits will be taxed in Australia
what ownership structure in Australia may be suitable to hold the foreign operations
practical examples of overseas structures which may be used.
Robert is a Senior Adviser - Tax at Grant Thornton Australia Limited.
Michael is a Director, Corporate Taxation for Horwath Melbourne. He is a multi-skilled senior taxation executive with extensive high level consulting and management expertise. His clients are typically successful private companies or listed entities, usually with overseas operations and with a turnover of under $500 million. Michael will draw on his experience, obtained in blue-chip professional and corporate firms, to discuss the issues to consider when restructuring small and medium businesses, and identify possible solutions. Current at 26 July 2006
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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