2025

Inbound international tax issues for SME advisers

Published Date: 24 Apr 2025

 

It is a natural progression for many small and medium-sized enterprises (SMEs) to expand operations overseas or attract foreign investment into their Australian operations when growing the business. In either case, these Australian businesses become exposed to greater and more sophisticated taxation obligations here in Australia (and abroad). SME advisers need to be equipped with knowledge of these Australian obligations to properly advise their clients in this modern age. This article provides a high-level snapshot of the Australian taxation provisions most likely to be encountered when advising Australian businesses (or investors) dealing with foreign related party entities and foreign related party transactions on inbound transactions.

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