# Australia Company Tax Return

> Australian companies lodge an annual company tax return and pay tax at 25% if they are a base rate entity — aggregated turnover under A$50 million and no more than 80% passive income — or 30% otherwise. Dividends can carry franking credits for tax paid. Related-party dealings with an Indian parent must be at arm's length and may require international dealings schedules.

Practice: Australia Business Services — https://www.industax.com/services/australia-business/

Lodgement dates depend on whether you use a registered tax agent, who can access the lodgement program; we work through partner agents.

We prepare the return and align transfer pricing and dividend planning with India.

## Key facts

| Item | Detail |
| --- | --- |
| Base rate entity | 25% |
| Others | 30% |
| Franking | Credits attach to dividends |
| Related parties | Arm's length; international dealings schedule |

## Who needs this

- Australian companies
- Australian subsidiaries of Indian groups
- Startups claiming R&D incentives

## What's included

- Tax computation
- Return via partner agent
- Transfer pricing coordination

## Documents

- Financial statements
- Related-party details
- Fixed assets

## Process

1. **Compute** — Taxable income and rate.
2. **Lodge** — Return via tax agent.
3. **Plan** — Dividends and franking.

Work that legally requires a registered tax agent is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Are dividends to an Indian parent subject to Australian withholding?

Franked dividends to non-residents are generally free of dividend withholding tax; unfranked dividends are subject to withholding at the treaty rate.

### Can a startup get R&D tax incentives?

Eligible companies can claim the R&D tax incentive, refundable for smaller companies, subject to registration and conditions.

### Who must sign the return?

The company's public officer, with lodgement through a registered tax agent if one is used.

## Official sources

- Australian Taxation Office: https://www.ato.gov.au/

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Canonical page: https://www.industax.com/services/australia-business/australia-company-tax-return
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.