• 连续25年的经济增长
• GDP超过1.2万亿美元（占全球GDP 1.7%）
• 亚洲第四大经济体，全球排第十二位
• 中国是澳大利亚最大的农业和渔业市场
• 通过贸易、投资和文化的纽带联接高速增长的亚太市场

• 没有行业限制 No restricted sectors
• 灵活 Flexible
• 具体个案具体评估Case by case assessment
• 精简费用并强化政策框架 Streamlining fees and enhancing the framework
• Foreign investors generally need to apply to the Foreign Investment Review Board (FIRB) for approval.

Different types of investments attract sliding scale tax rates and retain differing levels of profit. 不同的投资类别适用不同的税率比例，利润留存额也不同。

Real Estate investment attracts various surcharges that differ between Residential and Commercial property 居住和商用房地产投资适用不同的附加税费

Consideration should be given to the following 为利润汇回建立高效的税务架构:

• Creating a structure that provides a tax effective strategy for repatriation of profits 为未来利润汇回而创建一个高效的税务架构.
• Ensuring an appropriate financing structure to ensure deductibility of interest expenses 确保融资结构得当，让利息支出成为抵扣项目 .
• Ensuring the most advantageous tax base is allocated to assets acquired 确保所收购的资产获分配最有利的税基 .
• The Australian income tax consolidation regime 澳大利亚所得税合并纳税制度.
• Consideration of capital gains tax (CGT) consequences arising on exit 考量退出时产生的资本利得税（CGT).
• Stamp Duty implications associated with the acquisition. 与收购相关的印花税影响.

• A registered office within Australia.在澳大利亚拥有注册办公室。
• Australian resident directors(two for public companies, one for proprietary companies).拥有澳大利亚居民身份的董事（公众公司两名，私人公司一名）。
• An Australian resident company secretary(optional for proprietary companies). 拥有澳大利亚居民身份的公司秘书（私人公司可有可无）。

• A foreign company may be present and operate in Australia as itself, but must register with ASIC if it intends to“carry on business” in Australia. 外资公司可以本公司的身份在澳大利亚“经营业务”，但是必须经澳大利亚证券与投资委员会（ASIC）注册。
• Whether a foreign company is“carrying on business”in Australia is a question of fact, and requires a degree of repetitive and systematic behaviour over a sufficient period of time. 外资公司是否在澳大利亚“经营业务”，属于事实问题，需要在一段足够长的时间内做出具有一定程度重复性与系统性的行为。
• A registered foreign company must have a registered office in Australia and appoint a local agent to represent the company in Australia. 注册外资公司必须在澳大利亚拥有注册办公室，并且委派一名当地代理作为公司在澳大利亚的代表。
• A registered foreign company is required to lodge copies of its financial statements and comply with various notification obligations under the Corporations Act. 注册外资公司应递交公司财务报表并履行《公司法》项下的通知义务。