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Where to from here? Expanding business offshore paper


When business is going well in Australia, the inevitable question is often asked of advisers - should we consider expanding offshore? Businesses want to know what it is they need to consider from establishing a structure to sending staff offshore to set things up. Expanding offshore can be daunting and risky but can also provide a huge opportunity for our clients. This paper looks at a range of tax issues relating to the expansion of Australian business operations offshore using a case study involving the deployment of a sales force to Singapore and commencement of manufacturing in Indonesia to work through the Australian income tax and employee tax issues requiring consideration.

Issues explored include:

  • tax and commercial considerations in setting up business
  • how profits are taxed
  • tax structuring
  • profit repatriation
  • elimination of double taxation
  • Taxation of Business Restructures
  • structuring employee contracts
  • taxation of individuals including residency and treaty interaction
  • other Australian employment tax matters including FBT and SGC.

Author profiles:

Susan Hatcher
Sue has specialised in international tax issues for most of her 30 year career as a tax adviser. Her experience includes working for Australian listed multinationals, Coca-Cola Amatil and Codan, and local company Detmold Packaging. She has worked with professional services firms such as Ernst & Young, as well as the ATO. Sue has a deep understanding of the practical international tax issues facing Australian companies conducting business offshore. She also has extensive experience advising international businesses expanding into Australia. Current at 18 May 2015 Click here to expand/collapse more articles by Sue Hatcher.
Layton Gould CTA
Layton is a Senior Manager within the People Advisory Services group at EY Adelaide. He has a comprehensive understanding of employment tax issues facing not-for-profits. Layton has assisted various not-for-profit employers on a range of issues including Fringe Benefits Tax concessions, superannuation guarantee obligations and payroll tax concessions. Current at 10 February 2016 Click here to expand/collapse more articles by Layton GOULD.

This was presented at 2013 South Australian Tax Intensive.

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Individual sessions

Where to from here? Expanding business offshore

Author(s):  Sue Hatcher,  Layton GOULD

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