2018澳大利亚商税指南（英文版）

报告摘要

Deloitte. Taxation and Investment in Australia 2018 Summary

1.0 Investment Climate

Core Content

Australia is an independent country within the Commonwealth, comprising six states and two territories. It has a federal, state, and local government structure, with the federal government responsible for income taxation, while states and territories do not levy income tax.

Main Points

Business Environment: Australia has a competitive banking system and a wide range of financial intermediaries. It is a member of international organizations such as the OECD, WTO, APEC, and G20.
Currency: The official currency is the Australian Dollar (AUD).
Foreign Investment: The federal government encourages foreign investment that aligns with community interests. The Foreign Acquisitions and Takeovers Act 1975 (FATA) and its regulations govern foreign investment, with certain sectors (e.g., banking, telecommunications) having restrictions.
Tax Incentives: Australia offers various incentives, including R&D tax incentives, ESIC tax incentives, and the IMR concession. These incentives aim to support innovation and investment.
Exchange Controls: Australia does not impose exchange controls, but monitors currency movements through reporting systems like the Financial Transaction Reports Act 1988 and Austrac.

2.0 Setting Up a Business

Core Content

Australia offers multiple business entity forms, each with distinct legal and tax implications.

Main Points

Principal Business Entities: Include limited liability companies, sole proprietorships, partnerships, trusts, and foreign branches.
Company Registration: Companies can be registered as private (Pty Ltd) or public (Ltd) under the Corporations Act 2001. Registration with ASIC is required, with associated fees.
Public vs. Private Company Requirements:
- Private Company (Pty Ltd): Maximum of 50 nonemployee shareholders, at least one Australian resident director, and no minimum or maximum capital.
- Public Company (Ltd): Shares must be quoted on an official stock exchange, and there are restrictions on the number of shareholders who can control a significant portion of dividends or equity.
Partnerships and Trusts:
- Partnerships are flow-through entities, with tax liability falling on individual partners.
- Trusts are also flow-through entities, with certain MITs and AMITs receiving concessional tax treatment.
- Corporate Limited Partnerships (CLPs) are treated similarly to companies for tax purposes.

3.0 Business Taxation

Core Content

Australia has a comprehensive business taxation system, with specific rules for residency, taxable income, and tax administration.

Main Points

Residency: Determined by the location of central management and control, place of incorporation, and residence of shareholders.
Taxable Income and Rates: Standard income tax rates apply, with potential for tax offsets and credits.
Capital Gains Tax (CGT): Applies to assets held for more than 12 months, with certain concessions available.
Double Taxation Relief: Available through tax treaties and mechanisms like the IMR concession.
Anti-Avoidance Rules: Aim to prevent tax avoidance and ensure compliance with tax laws.
Other Taxes: Include indirect taxes such as GST, stamp duty, and customs duties.

4.0 Withholding Taxes

Core Content

Withholding taxes apply to various types of income, including dividends, interest, and royalties.

Main Points

Dividends, Interest, Royalties: Subject to withholding taxes, with specific rates and exceptions.
Branch Remittance Tax: Applies to profits remitted from a foreign branch to Australia.
Wage Tax/Social Security Contributions: Apply to employment income, with compliance requirements for employers.
Distributions from MITs and AMITs: Subject to a 15% withholding tax rate for certain nonresidents.

5.0 Indirect Taxes

Core Content

Australia imposes several indirect taxes on goods, services, and transactions.

Main Points

Goods and Services Tax (GST): Applied to most goods and services, with exemptions and thresholds.
Real Estate Tax: Includes land tax and stamp duty.
Transfer Tax: Applies to property transfers and may be subject to stamp duty.
Stamp Duty: Levied on property transactions and certain financial instruments.
Customs and Excise Duties: Applied to imported goods.
Environmental Taxes: May apply to certain industries or activities.

6.0 Taxes on Individuals

Core Content

Individual taxation in Australia includes income, inheritance, and wealth taxes.

Main Points

Residence: Determined by the individual's physical presence and ties to Australia.
Taxable Income and Rates: Based on income level, with standard rates and concessions.
Inheritance and Gift Tax: No inheritance tax, but gift tax may apply.
Net Wealth Tax: Not currently in place.
Real Property Tax: Includes land tax and stamp duty.
Social Security Contributions: Required for employment income.
Compliance: Involves reporting obligations and adherence to tax laws.

7.0 Labor Environment

Core Content

Australia has a structured labor environment with defined rights and responsibilities.

Main Points

Employee Rights and Remuneration: Governed by labor laws, including minimum wages and benefits.
Wages and Benefits: Includes statutory minimum wages, superannuation, and other benefits.
Termination of Employment: Subject to specific regulations and severance requirements.
Employment of Foreigners: Requires work permits and adherence to immigration laws.

8.0 Deloitte International Tax Source

This section provides additional resources and information for international tax matters, including tax treaties and international compliance requirements.