Question 1

Can a non-resident incorporate a Pty Ltd in Australia?

Accepted Answer

Yes, but at least one director must be an Australian resident — a citizen, permanent resident, or holder of a visa that permits ordinary residence. Non-resident shareholders are permitted without restriction. If you have no local director, a nominee director service can satisfy this requirement, though this adds annual cost and should be carefully structured.

Question 2

What are franking credits and how do they work?

Accepted Answer

Franking credits (also called imputation credits) are a mechanism to prevent double taxation of company profits. When an Australian company pays corporate tax and then distributes a dividend, the tax already paid is attached to the dividend as a franking credit. Australian-resident shareholders can use these credits to offset their personal income tax liability. If the credit exceeds the shareholder's tax liability, the excess is refunded. This system makes Australia particularly efficient for owner-operators who are Australian tax residents.

Question 3

How much does it cost to register and maintain a Pty Ltd?

Accepted Answer

The ASIC registration fee is AUD 559. Using a corporate services provider, total formation costs typically range from AUD 800 to AUD 3,000. Annual costs include the ASIC annual review fee (AUD 310 for small proprietary companies), accounting and tax filing (AUD 1,500–5,000 depending on complexity), and a registered office address if needed (AUD 200–600/month for a virtual office). Budget AUD 2,000–6,000 per year for basic ongoing compliance.

Question 4

What is the R&D Tax Incentive?

Accepted Answer

The R&D Tax Incentive provides a 43.5% refundable tax offset for eligible entities with aggregated turnover under AUD 20 million, and a non-refundable offset for larger companies. Qualifying activities must involve generating new knowledge or creating new or improved processes, products, or services where the outcome cannot be determined in advance. Registration with AusIndustry is required before claiming the offset. This is one of the most generous R&D incentives in the OECD and is particularly relevant for tech and biotech startups.

Question 5

Does Australia have free trade zones?

Accepted Answer

Australia does not operate free trade zones in the traditional sense. However, it has an extensive network of free trade agreements (FTAs) including RCEP, CPTPP, and bilateral agreements with the US, China, Japan, South Korea, and others. These agreements reduce or eliminate tariffs on qualifying goods and services, providing market access benefits without requiring a special zone-based structure.

Australia

概览

可用的企业结构

Proprietary Limited Company (Pty Ltd)

Branch Office (Registered Foreign Company) (Branch)

费用概览

税务概览

银行开户实况

签证与移民

常见错误

常见问题

获取设立概览 — Australia