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Frequently asked questions

Yes, all companies registered in Australia must have atleast one Australian resident director and Australian Resident Secretary. See our Australian Residential Director Services for more information

A fixed place of business must have an element of permanence, both geographic and temporal. It is a question of fact and degree in each circumstance.The fixed place of business need not be commercial premises owned or leased by the foreign entity. A home office used by an Australian employee of the foreign entity may be sufficient to satisfy the requirement of a fixed and permanent place of business. The Commissioner of Taxation has provided the opinion a taxpayers home can be a “fixed place of business” and that if the activities are carried on over a sufficiently long enough period the required degree of temporal permanence may be established. It would appear that some part of the employees home should be dedicated as a “home office” to satisfy this interpretation and that the mere use of facilities such as the home telephone will not of itself constitute a “home office”.

Yes, under state government legislation employers are obliged to insure their employees for work related accidents or illness. This insurance is compulsory and the premium payable is a function of both quantum of wages paid to employees on an annual basis and the isk attaching to the services they perform in their employment

Where it is found that a PE exists then the issue then arises as to what income is subject to income tax and on what basis is taxable income determined.The PE is treated as if the Australian operation is a stand-alone entity and Australian tax is levied on the profit “attributable to the PE”. In a broad sense the taxable income of the PE will comprise the Australian sales revenues attributed to the PE less the costs of operation of the PE (to the extent they are deductible under Australian Taxation Law). A proportion of head office costs is allowable but only to the extent they are calculated on an arm’s length basis.

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