BAS, GST and superannuation for the Australian arm of your business.
Australian subsidiaries of UK, UAE and US groups, and Australian ecommerce sellers expanding abroad. GST on the Business Activity Statement, company tax at the base rate, Single Touch Payroll and the superannuation guarantee that now sits at 12 percent.
| Tax | Rate | How it works |
|---|---|---|
| Company tax | 25% / 30% | 25 percent for base rate entities with turnover under AUD 50 million and mostly active income; 30 percent otherwise. |
| GST | 10% | Registration mandatory at AUD 75,000 of turnover. Non-resident sellers of low-value goods and digital services to Australian consumers must register above the threshold. |
| PAYG withholding and superannuation | 12% super | Employers withhold income tax and pay 12 percent superannuation guarantee. Reported through Single Touch Payroll each pay run. |
| Individual income tax | 0% to 45% | Progressive, plus a 2 percent Medicare levy for residents. |
What you can form, and what each one owes.
Proprietary limited company (Pty Ltd)
Registered with ASIC. The standard trading entity. Requires at least one Australian-resident director.
Sole trader and partnership
Taxed at individual rates, with an ABN and GST registration above the threshold.
Branch of a foreign company
Registered with ASIC as a foreign company. Taxed on Australian-sourced income.
The calendar we run for you.
Every filing, its due date and who it goes to. We track all of them twelve months ahead and remind at 90, 30 and 7 days.
| Filing | Due | To |
|---|---|---|
| Business Activity Statement | 28 days after quarter end, monthly above AUD 20 million | ATO |
| Company tax return | 28 February for most companies with a tax agent | ATO |
| Superannuation guarantee | 28 days after quarter end | Super funds via ATO |
| ASIC annual review | Anniversary of registration | ASIC |
A resident director is required.
An Australian Pty Ltd needs at least one director ordinarily resident in Australia, with a director identification number. Foreign groups without a local director use a nominee arrangement, which we can arrange alongside the entity.
Where we fit.
Australian subsidiaries kept to the group's monthly close, BAS and payroll run locally, and the company tax return prepared with a registered tax agent partner. Australian sellers on Amazon US or UK get the sales tax and VAT side handled from the same team.
What we do here.
Books and computations by our team; local certification coordinated with a partner firm where required.
Bookkeeping
Reconciled monthly on Xero or QuickBooks, so the numbers are real before you look at them.
Payroll
UK PAYE, UAE WPS and US federal and state payroll, run to the day with every filing that goes with it.
Ecommerce Accounting
Amazon, Shopify, TikTok Shop and Walmart settlements reconciled to true margin, in every market you sell in.
International Tax & Transfer Pricing
Structuring across the UK, UAE and US, transfer pricing documentation, permanent establishment and double tax relief.
Management Accounts & Reporting
Monthly P&L, balance sheet and cash with commentary you can act on, not a PDF you file away.
Do I need to register for Australian GST as a foreign seller?
If you sell more than AUD 75,000 of low-value imported goods or digital services to Australian consumers in a twelve-month period, yes, under the simplified registration for non-residents.
Can you lodge the company tax return?
Australian returns must be lodged by a registered tax agent. We prepare the accounts and computation and lodge through a registered agent partner.
Talk to a Australia accountant. Free.
Thirty minutes, no pitch deck. Tell us the entities and the countries, and we will tell you honestly what applies and what it costs.