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manuel1959(Newbie)Newbie
19 Oct 2023

Dear Sirs, I would like your opinion on whether the following foreign-registered company would be deemed to "carrying on business" in Australia:


  1. Property-holding company, all investment properties held in the UK;
  2. All taxes paid in UK;
  3. Directors - to be appointed for the company - are Australian citizens and resident in Australia.

Thanks and regards, Manuel Antonio de Freitas

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671 views
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AnitaATO(Community Support)Community Support
20 Oct 2023

Hey @manuel1959,


It appears that all your business is conducted in the UK and not in Australia. If this is the case and you aren't selling anything in Australia and you don't hold any assets in Australia, then you aren't carrying on a business in Australia.

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Most helpful reply

AnitaATO(Community Support)Community Support
20 Oct 2023

Hey @manuel1959,


It appears that all your business is conducted in the UK and not in Australia. If this is the case and you aren't selling anything in Australia and you don't hold any assets in Australia, then you aren't carrying on a business in Australia.

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Will a foreign-registered company be "carrying on business" in Australia? | ATO Community