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Global Expansion Handbook

Australia

A country in East Asia & Oceania. Foreign investors commonly use a proprietary limited company (Pty Ltd), registered with Australian Securities and Investments Commission (ASIC); headline corporate tax is 30%, GST 10%.

MineralsAgricultureConsumer goods Tier 4 · Mature high-value markets
Basic profile
Updated 2026-11-13
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This country currently has a directory entry or basic profile only; a full handbook is planned.

01Overview

Region
East Asia & Oceania
Capital
Canberra
Currency
AUD
Languages
English
ISO code
AU / AUS

Jurisdictions

  • Australia — National level; special zones and regulated sectors have separate rules

Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).

02Market Entry

Industries to study: Agriculture, food & minerals

Foreign ownership

Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.

Most sectors are open

Applies to
Investments above thresholds or in sensitive / national-security sectors need FIRB approval
Jurisdiction
Australia
Source
MOFCOM
Local SubsidiaryIncorporate a separate legal entity in the target country Direct ExportSell goods from your home entity directly to overseas buyers

03Business Formation

Common legal entity

The company form most commonly used by foreign investors for a local operating entity.

Proprietary limited company (Pty Ltd)

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

Registration authority

Primary authority for company or commercial registration.

Australian Securities and Investments Commission (ASIC)

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

Foreign ownership

Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.

Most sectors are open

Applies to
Investments above thresholds or in sensitive / national-security sectors need FIRB approval
Jurisdiction
Australia
Source
MOFCOM

Local director / representative

Whether a locally resident director, manager or representative is required.

A proprietary company needs at least one director ordinarily resident in Australia

Applies to
Ordinary companies
Jurisdiction
Australia
Source
ASIC

Local registered address

Whether a local registered address or premises is required at incorporation.

A registered address in Australia is required

Applies to
A corporate service address may be used if it can receive statutory documents
Jurisdiction
Australia
Source
ASIC

Foreign-entity setup flow

Main approval stages for a foreign investor setting up an entity (no time estimates).

Register with ASIC (ACN) → apply for an ABN and tax file number → GST registration above the threshold

Applies to
Some foreign investments need FIRB approval
Jurisdiction
Australia
Source
ASIC

04Taxation

Headline corporate income tax

Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.

30%

Applies to
Base rate entities pay 25%
Jurisdiction
Australia
Source
State Taxation Administration

Indirect tax (VAT / GST / SST)

Standard rate and type of VAT, GST or sales & service tax.

GST 10%

Applies to
Ordinary companies
Jurisdiction
Australia
Source
State Taxation Administration

Dividend withholding tax (non-residents)

General withholding on dividends paid to foreign shareholders, before treaty relief.

30% on unfranked dividends; 15% under the China–Australia treaty

Applies to
Franked dividends bear no withholding
Jurisdiction
Australia
Source
State Taxation Administration

Tax authority

Authority responsible for corporate tax registration and filing.

Australian Taxation Office (ATO)

Applies to
Ordinary companies
Jurisdiction
Australia
Source
State Taxation Administration Australian Taxation Office (ATO)

Tax treaty with China

Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.

In force

Applies to
Rates and conditions per the treaty text and STA publications
Jurisdiction
Australia
Source
State Taxation Administration (China) State Taxation Administration

05Banking & Payments

Exchange controls

Whether general exchange controls or cross-border fund rules apply.

FX transactions are essentially unrestricted

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

Banking & financial regulator

Primary regulator for banking and foreign exchange.

APRA (prudential); ASIC (markets and companies)

Applies to
Ordinary companies
Jurisdiction
Australia
Source
Australian Prudential Regulation Authority

06Employment

Foreign employee work permit

Main permit types needed for foreign employees to work legally.

Employer-sponsored work visas (e.g. subclass 482) from the Department of Home Affairs

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

Labour & work permit authority

Authority for labour rules and foreign employee work permits.

Department of Home Affairs

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

Social security contributions

Main employer social security schemes for local and foreign employees.

Superannuation Guarantee

Applies to
Employers contribute a set percentage of ordinary earnings; check the ATO for the current rate
Jurisdiction
Australia
Source
Australian Taxation Office (ATO)

07Trade & Customs

Main free trade agreements

Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).

China–Australia FTA (in force 2015) and others

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

Customs authority

Authority for import/export clearance and tariffs.

Australian Border Force (ABF)

Applies to
Ordinary companies
Jurisdiction
Australia
Source
Australian Border Force

08Investment & Manufacturing

Investment authority / agency

Body responsible for approving, registering or promoting foreign investment.

Treasury / Foreign Investment Review Board (FIRB); Austrade

Applies to
Ordinary companies
Jurisdiction
Australia
Source
MOFCOM

09Digital & IP

IP office

Authority for trademark and patent filing and registration.

IP Australia

Applies to
Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
Jurisdiction
Australia
Source
WIPO

Personal data protection law

Main law and regulator governing collection, use and cross-border transfer of personal data.

Privacy Act 1988 and the Australian Privacy Principles

Applies to
Supervised by the OAIC; some small businesses are exempt
Jurisdiction
Australia
Source
Office of the Australian Information Commissioner

10Compliance & Risk

New York Convention party

Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.

Yes

Applies to
Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
Jurisdiction
Australia
Source
UNCITRAL

Live risk monitoring

Geopolitical, conflict and trade-route risk events for Asia-Pacific, monitored by our sister site Global Risk Monitor.

View Asia-Pacific risk monitor

Global Risk Monitor · Geopolitical and trade-route risk monitoring

11Step-by-Step

Main setup steps in Australia

  1. 1Register with ASIC (ACN)
  2. 2apply for an ABN and tax file number
  3. 3GST registration above the threshold

Some foreign investments need FIRB approval

General checklist (setting up a subsidiary)
  1. Decide model and jurisdiction
  2. Confirm licences
  3. Prepare documents
  4. Incorporate
  5. Register for tax
  6. Open bank account
  7. Obtain operating licences
  8. Start operations

Steps follow the setup-procedure fact on this page, without times or fees; rely on the official sources.

12Official Resources

Chinese official resources

Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices

Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.

Local authorities