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Australia Business, Taxation and Offshore Information

Australia Business, Taxation and Offshore Information

Australia is the world’s smallest continent, but also its sixth-largest country, lying between the Pacific and Indian Oceans in the Southern Hemisphere. Covering over 7.5m square kilometres of land, it consists of the continental mainland plus the island of Tasmania and numerous other smaller islands.

Australia’s population is over 22m and, while around 90% of Australia’s population is of European ancestry, there has been significant immigration from Asia. English is the national language and, while over 60% of Australians are Christian, it has no state religion.

Two mainland territories and six states compose the federated Commonwealth of Australia. The chief of state is the British Monarch. Elections for the Senate and House of Representatives are normally held every three years, simultaneously. The political party with majority support in the House forms the government and its leader becomes Prime Minister. Kevin Rudd was Prime Minister until 2010 when he was replaced by Julia Gillard. Rudd again became Prime Minister in June 2013 following the result of a leadership spill. More »


Australia Knowledge Base

Australia: Country and Foreign Investment
A quick overview of Australia - its history, geography, and business advantages.
Australia Executive Summary »
Australia Geography »
Australia History, Population, Language and Culture »
Australia Government
Australia Economy and Currency »
Australia Entry and Residence »
Australia Business Environment »
Australia Investment Incentives »

Australia: Types of Company
A look at various types of company in Australia, providing options to suit different business needs.
Australia Company Introduction »
Australia Private Limited Liability Company »
Australia Public Limited Liability Company »
Australia Partnership »
Australia Branches and Representative Offices »

Australia: Tax-Efficient Sectors
These pages examine tax-efficient sectors in Australia, in order to identify which business forms have available tax incentives.
Australia Tax-Efficient Business Forms »
Australia Tax-Privileged Business Sectors »

Australia: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Australia.
Australia Scope of Income Tax »
Australia Income Tax Rates »
Australia Calculation of Taxable Base »
Australia Filing Requirements and Payment of Tax »
Australia Witholding Taxes »
Australia Sales Taxes and VAT »

Australia: Personal Taxation
An overview of applicable taxes for individuals in Australia.
Australia Residence and Liability for Taxation »
Australia Rates of Income Tax »
Australia Social Security Taxes »
Australia Property Taxes »
Australia Inheritance and Gift Taxes »

Australia: Double Tax Treaties
Treaties and international agreements that Australia has in place, to mitigate the effects of double taxation.
Australia Tax Treaty Introduction »
Australia Tax Treaty Agreements »
Australia Table of Treaty Rates »
Australia Other International Agreements »

Australia: Related Information
Other useful information pertinent to Australia.
Australia Table of Statutes »
Map of Australia
Offshore Banking Units »
Corporate Taxation for Resident Multinationals »
Pooled Development Funds »
Inward Investment Incentive Program »
The Ralph Corporate Tax Reforms »
Individual Non-Resident Taxation in Australia »
Venture Capital Investment Incentives »
Living and Working in Australia - The Expatriate Perspective »
Doing Business in Australia »
Outward Investment - The Offshore Perspective »
Recent and Proposed Tax Reforms »