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Taking an SME international paper


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.

Author profiles:

Current at 10 April 2013
Robert JAMES
Robert is a Senior Adviser - Tax at Grant Thornton Australia Limited. Current at 10 April 2013

Michael SELTH
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 Current at 09 March 2009 Click here to expand/collapse more articles by Michael SELTH.


This was presented at The 28th National Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of financial arrangements

Author(s):  Tony FROST,  Andrew Hirst

Materials from this session:

Australian Taxation Office investigations - Recent issues

Author(s):  Michael CLOUGH,  Andrew CURRIE

Materials from this session:

Powers of Attorney

Author(s):  Susan Fielding

Materials from this session:

Tax issues on intergenerational change

Author(s):  Peter BOBBIN

Materials from this session:

Equity, simplicity, certainty and individualised justice – in the one sentence?

Author(s):  Michelle GORDON

Materials from this session:

Part IVA reform

Author(s):  AH (Tony) SLATER

Materials from this session:

Further details about this event:


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