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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:


Robert JAMES
Robert is a Senior Adviser - Tax at Grant Thornton Australia Limited.

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
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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