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Oceania Common Law

Tech founders raising in APAC, Australia

R&D Tax Incentive returns up to 43.5% as a refundable offset. The most generous early stage R&D scheme in the OECD. Franking credits eliminate double taxation on local investor distributions. ASIC compliance reads cleanly to APAC investors.

R&D Tax IncentiveASICFranking credits
Start setup {placement} 4 min · no card required
Corp tax
30%
Fastest setup
5 days
Tax treaties
45
Region
Oceania

What you'll need

  • Resident director required
  • Local registered office required
  • Economic-substance test applies
  • Minimum capital: No minimum capital
  • Administrative language: English
  • Legal system: Common law

Tax and treaty profile

  • Corporate tax 30%
  • Effective rate ~25%
  • Tax treaties 45
  • VAT rate 10%
  • Withholding on dividends 30%
Key treaty partners
USAUKJapanChinaSingaporeNew Zealand

Banking and payments

  • Banking is straightforward
  • Stripe supported
  • Wise supported
  • Crypto banking available
  • EMI license framework available

Considerations

If low corporate tax matters more than treaty access

Australia's 30% headline (25% for SMEs under A$50M turnover) is mid pack OECD. For tax led decisions:

30% headlineMid pack OECD