Foreign investment into the Australian agricultural sector

Published Date: 24 Jun 2024


Foreign investment into the Australian agricultural sector brings with it a range of regulatory and tax issues for both the investor and the target entity. From the cost and complexity of the Foreign Investment Review Board approval requirements and the foreign ownership of Australian assets register, to the increased scrutiny by the ATO of tax structuring, to land tax and duty surcharges on foreign owners and buyers, the implications can be significant. With specialist advice, some of these difficulties can be avoided, but generally, they need to be identified and assessed up front and factored into the investment decision.

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