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澳大利亚商税指南（2018英文版）.pdf
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目录 Contents：
1.0 Investment climate
1.1 Business environment
1.2 Currency
1.3 Banking and financing
1.4 Foreign investment
1.5 Tax incentives
1.6 Exchange controls
2.0 Setting up a business
2.1 Principal forms of business entity
2.2 Regulation of business
2.3 Accounting, filing and auditing requirements
3.0 Business taxation
3.1 Overview
3.2 Residence
3.3 Taxable income and rates
3.4 Capital gains taxation
3.5 Double taxation relief
3.6 Anti-avoidance rules
3.7 Administration
3.8 Other taxes on business
4.0 Withholding taxes
4.1 Dividends
4.2 Interest
4.3 Royalties
4.4 Branch remittance tax
4.5 Wage tax/social security contributions
4.6 Distributions from MITs and AMITs
5.0 Indirect taxes
5.1 Goods and services tax
5.2 Capital tax
5.3 Real estate tax
5.4 Transfer tax
5.5 Stamp duty
5.6 Customs and excise duties
5.7 Environmental taxes
5.8 Other taxes
6.0 Taxes on individuals
6.1 Residence
6.2 Taxable income and rates
6.3 Inheritance and gift tax
6.4 Net wealth tax
6.5 Real property tax
6.6 Social security contributions
6.7 Compliance
7.0 Labor environment
7.1 Employee rights and remuneration
7.2 Wages and benefits
7.3 Termination of employment
7.4 Employment of foreigners
1.0 Investment climate
1.1 Business environment
Australia is an independent country within the Commonwealth of Nations. Australia comprises six
states and two territories. The head of state is Queen Elizabeth II, represented in Australia by the
governor-general, six state governors and two territory administrators. Australia’s head of government
is the prime minister.
There are three levels of government: federal (commonwealth), state and local. Australia has a federal
parliament, based on the British or Westminster parliamentary model, and separate state and territory
parliaments. The federal government is responsible for foreign affairs, defense, immigration,
communications, social services, banking, corporate regulation and income taxation. The states,
territories and municipalities also levy certain taxes, but do not levy income tax.
Economic activity historically has been focused on the country’s eastern seaboard, where most of the
population lives. Substantial mining activity is undertaken in various regions, especially Western
Australia and Queensland. As in most developed countries, the services sector generates the bulk of
GDP.
Australia is a member of the Organization for Economic Co-operation and Development (OECD), the
World Trade Organization (WTO), the Asia Pacific Economic Cooperation (APEC) and the G20.
3.0 Business taxation
3.1 Overview
The principal taxes levied in Australia are income tax (which includes tax on capital gains), withholding
tax, and goods and services tax (GST). Other taxes include fringe benefits tax (FBT), payroll tax, land
tax, stamp duty and petroleum resource rent tax (PRRT). Only the federal government levies income
tax.
Australia has an R&D tax incentive scheme and an IMR (see 1.5, Tax incentives); individual states also
offer incentives.
Australia operates a full “imputation” system for the avoidance of economic double taxation on
dividends. Under this system, the payment of company tax is imputed to shareholders, so that
resident shareholders are relieved of their tax liability in respect of dividends that are sourced from
profits that have been subject to Australian tax at the company level.
Australia operates a full self-assessment system, under which the ATO does not review income tax
returns on filing, but has wide-reaching audit powers to monitor compliance.
Australia’s tax rules generally do not favor a subsidiary over a branch operation, or vice versa. The
taxable income of either form of operation is subject to the company income tax rate.
Australia operates several regimes designed to prevent the evasion or avoidance of tax. There are thin
capitalization rules, CFC rules, a general anti-avoidance rule (GAAR), a promoter penalties regime and
a transferor trust regime.
The main tax legislation governing companies is the Income Tax Assessment Act 1936 and the Income
Tax Assessment Act 1997, as amended. The ATO is the country’s main revenue collection agency.
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