Business Entity with ARBN(Australian Registration Body Number), Non-Resident in terms of TAX?

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Hi, Everybody,
Business Entity with ARBN(Australian Registration Body Number), Non-Resident in terms of TAX?
Thanks
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hwapang kim

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Posted 1 year ago

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Michael Corrigan

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What is your question?
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hwapang kim

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A foreign company with ARBN is doing business in Australia, In this case, is the entity with ARBN resident company or non-resident company? Its directors are
 all foreigner.
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Michael Corrigan

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It is most likely a non resident company. A company can be resident in Australia if its central management and control are in Australia, or if its voting power is controlled by shareholders who are residents of Australia. Based on what you say, they fail the ownership test. I suspect they fail the central management test as well, but do not have enough information on that to say outright. You could always ask the company concerned.