Jurisdiction · APAC

Australia

Stable common-law base for APAC operations, resources and property.

Australia silhouette
Overview

Australia is a full-tax, full-transparency common-law jurisdiction with an AAA-rated banking system, a large superannuation pool and an unbroken record of institutional stability. Companies register in a day through ASIC. It is chosen for market access and credibility, never for rate.

For families, Australia is a serious residency destination; for businesses, it is the natural base for Pacific and Southeast Asian operations that need a Western legal system in the same time zone.

Typical use-cases

Where Australia fits

  • APAC operating base
  • Resources ventures
  • Property holding
Banking

Banking landscape

CBA, Westpac, ANZ, NAB and Macquarie serve corporate clients, with strong digital banking and instant domestic settlement. Foreign-owned companies require an Australian-resident director, which is a hard legal requirement, and directors must obtain a Director Identification Number.

Tax

Tax & reporting

30% corporate tax, reduced to 25% for base rate entities with under AUD 50m turnover and predominantly active income. Capital gains are taxed as income with a 50% discount for individuals holding over twelve months. Franking credits eliminate double taxation on dividends for residents. GST is 10%.

Substance

Substance & register visibility

At least one director must ordinarily reside in Australia. Company officers and registered addresses are publicly searchable on ASIC. Foreign investment in land, agriculture and sensitive sectors requires FIRB approval. Australia applies comprehensive CFC, transfer pricing and thin capitalisation rules.

Decision

When to pick this jurisdiction

Pick Australia for a genuine APAC operating subsidiary, resources ventures, property investment, or as the base for a family relocating to a stable common-law country.

The director's view

Written up as a comparative shortlist.

Every Australia recommendation is delivered as a comparative memorandum — substance defensibility, banking access, treaty coverage, register visibility, cost to maintain and reputational risk — so the client can see the trade-offs before committing.

Next step

Considering Australia? Get a written comparison first.

Answer six questions and a director will come back with a shortlist, indicative costs and banking route.

Frequently asked

Questions we hear on every Australia intake.

Do I need an Australian resident director?
Yes, at least one for a proprietary company. This is not waivable, and nominee arrangements carry real liability for the person appointed.
What is FIRB approval?
Foreign Investment Review Board clearance, required for foreign acquisitions of Australian land and businesses above thresholds. It should be scoped before signing, not after.
How fast is company registration?
Same day to five days through ASIC once the director identification and address requirements are satisfied.