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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
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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
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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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