Guides
Guides to running a foreign-owned Australian company
Plain-English guides for foreign owners on resident directors, s201A, Director IDs, ASIC deadlines, tax registrations and directors' duties.
Every Australian proprietary company needs at least one director who ordinarily lives in Australia. That one rule, in section 201A of the Corporations Act 2001, is usually where a foreign founder's Australian paperwork starts. It is rarely where it ends. Directors need a Director ID before they are appointed, the company has an annual review with ASIC every year, and the tax system can make directors personally liable for some unpaid company debts.
These guides explain each obligation the way a careful adviser would: what the law requires, who it applies to, the deadline, what it costs, and what goes wrong in practice. Every guide links to the official source it relies on, such as ASIC, the ATO, the Australian Business Registry Services or the Federal Register of Legislation, and shows the date it was last reviewed.
They are written for three readers: the overseas owner or group CFO setting up or running the Australian entity, the accountant or lawyer advising them, and the Australian director who has been asked to sign. If you want to check a specific situation quickly, our free tools turn the same rules into a personalised answer.
Resident directors 6 pages
- Guide
How much does a resident director cost in Australia?
What a resident director costs in Australia: published prices we checked in October 2026, why fees range so widely, the extras to budget for, and ASIC fees.
- Guide
How to choose a resident director service in Australia
How to compare resident director providers in Australia: questions on checks, protection, decision rights, monitoring and exit that reveal a sound service.
- Guide
Nominee directors in Australia: a marketing label, not a legal category
Australian law has no name-only director. What a nominee director service can lawfully offer, the risks on both sides, and what a sound one includes.
- Guide
Resident director in Australia: what s201A requires and how to comply
Why every Australian Pty Ltd needs a resident director under s201A, what the role involves, and the four ways a foreign-owned company can meet the rule.
- Guide
Running an Australian company with one director
Can an Australian Pty Ltd have one director? The s201A residency rule, sole director powers, what happens if the only director dies, and the risks.
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Who can be a resident director? The residence test and its edge cases
Who qualifies as an Australian resident director: the residence test, citizenship, visa holders, age, disqualification, and the edge cases that catch companies.
Setting up 10 pages
- Guide
Company names and business names in Australia: choosing, reserving, displaying and changing
Checking and reserving a Pty Ltd name (Form 410), identical name rules, ACN on documents (s153), business names, changing a company name and trade marks.
- Guide
Director ID for foreign directors: applying from outside Australia
How a director living outside Australia gets a Director ID: the NAT 75433 paper form, which identity documents count, certification, apostilles and timing.
- Guide
Employer of record or your own subsidiary: how to hire in Australia
Hiring in Australia without an entity: what an employer of record does, what it doesn't fix (tax presence, IP, contractor risk) and when to set up a Pty Ltd.
- Guide
FIRB approval basics for foreign-owned companies
When a foreign-owned company needs FIRB approval in 2026: the foreign person test, monetary thresholds, land rules, 2026–27 fees and decision timeframes.
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How to register a company in Australia as a foreigner living overseas
How to register a company in Australia as a foreigner overseas: 100% ownership, the resident director rule, Director ID, address, fees and common mistakes.
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Local agent for a foreign company in Australia: appointment, duties and liability
What a local agent for a foreign company in Australia does, who can act, how to appoint one on Form 418, the 21-day rules and the agent's personal liability.
- Guide
Opening a business bank account for a foreign-owned Australian company
How to open an Australian business bank account when the owners and most directors are overseas: what banks must check under AUSTRAC rules and how to prepare.
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Registered office address in Australia: rules, consent and what goes wrong
Registered office address rules for an Australian company: no PO boxes, occupier consent, virtual offices, the 28-day change rule and why ASIC mail matters.
- Guide
Setting up an Australian subsidiary: the sequence for a foreign parent company
Australian subsidiary setup for a foreign parent: board approval, Director IDs, resident director consent, constitution, shares, then ASIC registration.
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Subsidiary vs branch in Australia: choosing between a Pty Ltd and a registered foreign company
Subsidiary vs branch in Australia: liability, ASIC fees, annual filings, local officers and deadlines for a Pty Ltd (ACN) versus an ARBN branch.
Running the company 13 pages
- Guide
ASIC annual review fee 2026–27: what a Pty Ltd pays, when, and what lateness costs
The ASIC annual review fee for a Pty Ltd is $342 from 1 July 2026. When it falls due, what late fees cost, and when paying 10 years in advance makes sense.
- Guide
Company record keeping in Australia: financial records, minutes and what can be held overseas
What an Australian Pty Ltd must keep and for how long: s286 financial records (7 years), minutes within one month, records held overseas, ATO 5-year rule.
- Guide
Company registers, ultimate holding companies and beneficial ownership in an Australian Pty Ltd
What a Pty Ltd members register must record, the non-beneficial flag, 28-day ASIC notices for share and holding company changes, and what is coming.
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Company secretary rules for an Australian Pty Ltd
When a Pty Ltd needs a company secretary, the s204A residency rule, who carries the duties if there is none, liability under s188, and how to appoint one.
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Constitution or replaceable rules? Choosing the rulebook for a foreign-owned Pty Ltd
Should a foreign-owned Pty Ltd use the replaceable rules or adopt a constitution? Default rules, how to adopt one, and the clauses that matter for subsidiaries.
- Guide
Financial reporting for foreign-controlled Australian companies: lodge, audit or Form 384?
When a foreign-owned Pty Ltd must lodge audited accounts with ASIC, the large proprietary thresholds, and how Form 384 relief works in 2026.
- Guide
How an Australian company signs documents when its directors are overseas
How an Australian Pty Ltd executes contracts and deeds under s127 when directors live abroad: electronic and split signing, sole directors and attorneys.
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How to appoint or remove a company director in Australia
How a Pty Ltd appoints or removes a director: signed consent, Director ID, the right resolution, Form 484 within 28 days, and the timing traps.
- Guide
How to close a company in Australia when the owners are overseas
How a foreign owner can close a company in Australia: Form 6010 deregistration ($52), solvent winding up, the ATO steps, and mistakes to avoid.
- Guide
How to issue new shares or transfer shares in an Australian Pty Ltd
How a Pty Ltd issues new shares or registers a share transfer: board approval, pre-emption, the 28-day ASIC notice, transfer forms, duty and tax.
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Resigning as a company director in Australia
Resigning as an Australian company director: written notice, Form 370, the 28-day rule, why the last director can't resign, and tax exposure after.
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Shareholder resolutions in an Australian Pty Ltd: written, sole member and virtual meetings
How members of an Australian Pty Ltd pass resolutions: sole member s249B, circulating s249A, hybrid and virtual meetings, special resolutions, minutes.
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The ASIC annual statement and solvency resolution: what directors must do each year
What to check on your ASIC annual statement, the 28-day correction window, and how directors pass the s347A solvency resolution within 2 months.
Tax and employment 12 pages
- Guide
Company tax obligations for a foreign-owned Australian company
Company tax rates (25% or 30%), why a foreign parent's turnover can cost the lower rate, dividend withholding and the returns a foreign-owned Pty Ltd lodges.
- Guide
Company tax residency in Australia: central management and control explained
The three company residency tests, what TR 2018/5 and PCG 2018/9 say about board decisions, and how a foreign parent can become Australian resident by accident.
- Guide
Funding an Australian subsidiary: equity, intercompany loans and the tax limits on debt
Share capital or intercompany loan? Thin capitalisation from 1 July 2023, debt deduction creation rules, 10% interest withholding and letters of support.
- Guide
Getting an ABN and TFN for a foreign-owned Australian company
How a foreign-owned Pty Ltd gets its ABN and TFN after ASIC registration, what the form asks about overseas directors, and the usual causes of delay.
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GST registration for foreign-owned Australian companies: threshold, timing and the two routes
When a foreign-owned Australian company must register for GST, how the $75,000 threshold is measured, and how the subsidiary and parent routes differ.
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Hiring your first employee in Australia: a checklist for foreign-owned companies
First hire in Australia for a foreign-owned company: PAYG withholding registration, Single Touch Payroll, super, Fair Work statements and workers compensation.
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Payday Super: what changed on 1 July 2026 and how to stay on time
Payday Super from 1 July 2026: super must reach the fund within 7 business days of payday. Deadlines, exceptions, the new SG charge and director risk.
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Payroll tax for a foreign-owned company: thresholds, grouping and registration
Payroll tax for a foreign-owned company: current thresholds and rates for every state and territory, grouping with related companies, contractors, registration.
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Permanent establishment in Australia: selling, staff and registration without a local company
When a foreign company selling into Australia or hiring a remote employee here creates a permanent establishment, and when ASIC registration is needed.
- Guide
Sponsoring overseas staff to work for your Australian subsidiary
Skills in Demand (482) visa for a foreign-owned company: 2026-27 income thresholds, standard business sponsorship, nomination, SAF levy and sponsor obligations.
- Guide
The ATO public officer: what it is, who can hold it and how to appoint one
Every company carrying on business in Australia needs an ATO public officer. Who qualifies, the 3-month deadline, how to notify, and the liability it carries.
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Transfer pricing for an Australian subsidiary: arm's length charges, records and reporting
Subdivision 815-B arm's length rules, documentation for penalty protection, the ATO's 7 simplified record-keeping options, SGEs and CbC reporting.
Risk and penalties 6 pages
- Guide
Director duties in Australia, explained for foreign-owned companies
Australian director duties under ss180-191 of the Corporations Act, what they mean for directors living overseas, and the rules Pty Ltd boards miss.
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Director penalty notices: when the company's tax debt becomes yours
How an ATO director penalty notice works: the 21-day window, lockdown after 3 months, new-director traps and the defences for foreign-owned companies.
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Insolvent trading, safe harbour and the foreign parent: a director's guide
Insolvent trading liability under s588G, how safe harbour in s588GA works, and when a foreign parent is liable for its Australian subsidiary's debts.
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Shadow directors and parent control: steering an Australian subsidiary without stepping over the line
When an overseas parent or executive becomes a shadow or de facto director in Australia, and the lawful tools for controlling a subsidiary board.
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The 2026 AML/CTF reforms: what changes when you use a director or registered office service
From 1 July 2026 AUSTRAC regulates nominee and resident director services and registered office addresses. What clients will be asked, and why.
- Guide
The Privacy Act and your Australian subsidiary: coverage, overseas transfers and breaches
When a foreign-owned Pty Ltd is covered by the Privacy Act, the $3m small business test, APP 8 transfers to the parent, data breaches and the 2024 reforms.
Ready when you are
Need an Australian resident director?
Start the onboarding form: about ten minutes, a fixed quote within one business day, and a director appointed within five business days of completed identity checks.