🇦🇺 Jährliche Compliance — Australia

Incorporating without an Australian-resident director

Fix: At least one director must ordinarily reside in Australia. If no founder qualifies, engage a nominee director service through a licensed corporate services provider — but structure the nominee agreement carefully to limit their authority to statutory obligations only.

Ignoring the GST registration threshold

Fix: GST registration is mandatory once annual turnover exceeds AUD 75,000 (AUD 150,000 for non-profit). Register proactively via the ATO Business Portal. Late registration can result in backdated GST liabilities and penalties.

Assuming the 25% base rate applies automatically

Fix: The 25% base rate entity rate requires aggregated turnover below AUD 50 million and no more than 80% of assessable income being base rate entity passive income. Companies that fail either test are taxed at 30%. Verify your eligibility with a tax advisor each year.

Overlooking superannuation obligations when hiring employees

Fix: Australian employers must pay the superannuation guarantee (currently 11.5%, rising to 12% from 1 July 2025) on top of ordinary time earnings for eligible employees. Non-compliance triggers the super guarantee charge, which includes penalties and interest. Set up compliant payroll from day one.