Australia

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Location

Located on the West Pacific Ocean

Economy

A wealthy country with a market economy. A major exporter of agricultural products, particularly wheat and wool, minerals such as iron-ore and gold, and energy in the forms of liquified natural gas and coal. It is the world's sixth-largest country by total area.

Language

English

Legal System

Common Law

Incorporation
Tax Treaty

Australia Company
Type	Limited Company or partnership company
Name	End with ”Pty Ltd.”.
Capital	No requirement.
Share	Prohibited to issue no value or bearer shares.
Share Index	Yes
Registered Agent	No
Registered Address	Yes
Public Disclosure	Yes
Min. Shareholder	At least one
Min. Director	At least one resident director.
Disclosure of Shareholder	Yes
Disclosure of Director	Yes
Trading restriction	No
Taxation	worldwide Income tax 30%.
Financial Statement	Yes
Tax Returns	Yes
Account Filing	Yes
Audit Report	Yes
Accounting	Yes
Incorporation Cost	USD 1,700
Annual Fee	USD 1,500

Tax Rate%
*Footnote
Domestic Withholding Tax Rates for Australia
Dividends: 0/30
Interest: 10
Royalties: 30

Treaty Partner	Ownership	Dividends *	Interest	Royalties
Argentina	10	10/15 *	10 *	10/15 *
Aruba	-	D *	D *	D *
Austria	-	15	10	10
Belgium	-	15	10	10
British Virgin Islands	-	D *	D *	D *
Canada	10	5/15 *	10	10
China	-	15	10	10
Czech Republic	-	5/15 *	10	10
Denmark	-	15	10	10
Fiji	-	20	10	15
Finland	10	0/5/15 *	10	5
France	10	0/5/15 *	10	5
Germany	-	15	10	10
Guernsey	-	D *	D *	D *
Hungary	-	15	10	10
India	-	15	10 *	10/15 *
Indonesia	-	15	10	10/15 *
Ireland	-	15	10	10
Isle of Man	-	D *	D *	D *
Italy	-	15	10	10
Japan	80/10	0/5/10/15 *	10	5
Jersey	-	D *	D *	D *
Kiribati	-	20	10	15
Korea (R.O.K.)	-	15	10 *	15
Malaysia	10	0/15 *	10 *	15
Malta	-	15	10 *	10
Marshall Islands	-	D *	D *	D *
Mauritius	-	D *	D *	D *
Mexico	10	0/15 *	10 *	10
Netherlands	-	15	10	10
New Zealand	80/10	0/5/15 *	0/10 *	5
Norway	80/10	0/5/15 *	10	5
Papua New Guinea	-	15	10	10
Philippines	-	15/25 *	10 *	25
Poland	-	15	10	10
Romania	10	5/15 *	10	10
Russia	10	5/15 *	10	10
Singapore	-	15	10	10
Slovakia	-	15	10	10
South Africa	10	5/15 *	0/10 *	5
Spain	-	15	10	10
Sri Lanka	-	15	10	10
Sweden	-	15	10	10
Switzerland	-	15	10	10
Taiwan	-	10/15 *	10	12.5
Thailand	25	15/20 *	10 *	15
United Kingdom	10/80	0/5/15 *	10	5
United States	10/80	0/5/15 *	10	5
Vietnam	-	15	10	10

Note 1:Dividends paid to nonresidents are subject to a 30% withholding tax, unless the rate is reduced under an applicable tax treaty. Under domestic law, to the extent a dividend is "franked" under Australia’s imputation system, no dividend withholding tax is imposed (irrespective of the rate prescribed in a treaty and irrespective of the level of ownership in the Australian company). Conversely, to the extent the dividend is not franked, dividend withholding tax is generally imposed, subject to limitations in a relevant treaty.