Tax & International Structuring in Australia

Essentials guide · Source-checked research48% of statements checked against a source30 checked against an official source0 checked against a secondary sourceChecked 2026-10-1913 held back until checked against an official source10 topics include AI-written statements, not source-checkedNot yet professionally reviewed

• A business needs an Australian Business Number (ABN) before it can register for GST.

  Federal; an ABN can be obtained when a business name is first registered or later.Australian Taxation Office · checked 2026-10-19

• The federal corporate income tax rate is 30%, and base rate entities pay 25%.

  Base rate entities have aggregated turnover below AUD 50 million and no more than 80% of assessable income as base rate entity passive income. These rates apply from the 2021-22 income year.Australian Taxation Office · checked 2026-10-19

• Goods and services tax (GST) is a federal tax charged at 10%, and registration is required once GST turnover reaches AUD 75,000 (AUD 150,000 for non-profit organisations).

  Applies to non-resident businesses as well. GST covers digital products and imported services sold to Australian consumers and goods with a customs value of AUD 1,000 or less sold to consumers (excluding tobacco and alcohol); sellers whose sales all go through an electronic marketplace may not need to register.Australian Taxation Office · checked 2026-10-19

• Federal withholding tax on payments to foreign residents is 10% on interest and 30% on unfranked dividends and royalties, unless a lower treaty rate applies.

  Federal; rates before treaty relief.Australian Taxation Office · checked 2026-10-19

• Employers must pay superannuation guarantee contributions of 12% of ordinary time earnings into an employee's superannuation fund.

  Federal; rate applies from 1 July 2025 to earnings paid up to 30 June 2026, after which Payday Super rules apply. Late or unpaid contributions attract the superannuation guarantee charge.Australian Taxation Office · checked 2026-10-19

• Most states and territories charge foreign purchasers additional stamp duty and, in several cases, a land tax surcharge on residential property.

  Rates, definitions of foreign person and exemptions differ between states and territories.AI-written, not source-checked

• The federal research and development tax incentive gives a tax offset for eligible R&D expenditure, which is refundable for smaller companies.

  Jointly administered by the ATO and the Department of Industry, Science and Resources; the refundable offset is for companies with aggregated turnover below AUD 20 million.AI-written, not source-checked

Read the full guide: Tax, accounting and audit · Employment, payroll and mobility · Licensing, incentives and property · Trade, customs and export controls