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