11 May 2026
Open a Branch in Australia
Learn how foreign companies can set up a branch office in Australia and how it compares with a local company. Our consultants can assist with registration.
Foreign investors have the possibility of incorporating a local company, or they can also opt to operate through a branch office in Australia, depending on their investment plans, capital, business model and other important factors. Our team can present the characteristics of a branch and offer legal representation during its registration formalities.
How can your team assist me in registering a branch?
Our consultants can offer the following services:
- gather the documentation;
- obtain the certified documents (through the services of a notary public);
- put you in contact with translators, where necessary;
- assist in appointing a local agent (we can offer this service);
- help you find a suitable location for your registered address;
- intermediate the registration steps imposed by the local authorities, etc.
| Quick Facts | |
|---|---|
| Applicable legislation (home country/foreign country) | In order to open a branch in Australia, investors have to follow the commercial legislation applicable in this country. |
Best Used For | The branch is generally used for replicating the same business model implemented by the parent company, while developing the same business activities as the parent. |
Minimum share capital | Not required |
| Time frame for the incorporation (approx.) | Investors can open a branch in Australia in approximately 28 days. |
| Documents to be filed by parent company | – certificate of registration with ASIC, – company ARBN (Australian Registered Body Number), – the consent of the person who will act as a company representative (public officer), – the directors’ minutes, – the parent company’s documents of registration, issued in the country of origin, – the power of attorney granted to the company’s representative. |
| Management (Local/Foreign) | Foreign (the parent company). |
| Legal representative required (YES/NO) | Yes |
| Local bank account (YES/NO) | Yes |
| Independence from the parent company | The branch is a structure subordinated to the parent company. |
| Liability of the parent company | The parent company is fully liable for the debts of the branch. |
| Corporate tax rate | 30% (or 25% for base rate entities – aggregated turnover under $50 million and no more than 80% passive income). |
| Annual accounts filing requirements | The branch must submit corporate tax returns on a yearly basis, the balance sheet, the profit and loss account, the cash flow statement. |
| Possibility of hiring local staff (YES/NO) | Yes |
| Travel requirements for incorporating branch/subsidiary | It is not necessary to travel in order to open a branch in Australia, as investors can sign the power of attorney to our lawyers, who can represent clients in all the steps concerning the registration of the entity. |
| Double tax treaty access | Australia has signed more than 40 double tax treaties, therefore if you have a business that is a tax resident of any of those countries, you can obtain various tax benefits stipulated in the agreements. |
| Registered address | Investors who will open a branch in Australia must secure a registered address for the branch. |
Ways in which our team can help in registering a branch | Preparing the registration file, submitting forms, obtaining certificates and permits, completing immigration formalities for foreign businessmen, offering post-incorporation services (for example, tax compliance and accounting). |
Notary proceedings (yes/no) | Yes |
| Institution in charge with the liquidation of a branch | The Australian Securities & Investment Commission (ASIC) and the competent courts. |
| Termination of business operations of a branch | The termination of business operations implies paying any outstanding debts, give employees’ notice and termination payments, announce customers and business partners, end the property lease, submit tax reports and notify the competent authorities on the decision to close the business. |
| Accounting legislation applicable to foreign branches | Although the branch is a subdivision of the parent company abroad, it follows the Australian accounting procedures. |
| Tax number required (yes/no) | Yes |
| Fees for branch registration | Investors who will open a branch in Australia must pay the ASIC foreign company registration fee ($636 from 1 July 2026) and, if trading under another name, the business name fee ($47 for 1 year). |
| When can a branch start its activity? | After the company has completed all its incorporation obligations. |
| Audit exemptions | It can apply to foreign companies that have completed consolidated financial returns in accordance with the Australian standards. |
| Audit obligations | In most cases, foreign companies and their branches or subsidiaries must complete audit obligations. |
| Tax reporting | A branch must adhere to the tax reporting obligations available in Australia (it must submit the balance sheet, the profit and loss statement, the cash flow statement). |
| Tax registration obligations | In order to open a branch in Australia, from a tax point of view, the entity must be registered with the Australian Taxation Office. |
| Other taxes in Australia | GST (the Australian VAT), employment taxes, customs duty. Profits remitted by the branch to the head office are not subject to withholding tax. |
| Alternatives to a branch office | The subsidiary |
What is a branch office?
A branch office refers to a subdivision of a company. It does not have legal personality, it is simply an extension of the parent company, which is fully responsible for all business aspects developed through the branch.
What are the basic characteristics of an Australian branch?
The Australian branch is a structure that has to be controlled by the parent company abroad, in accordance with the applicable law. It is highly recommended to companies that want to implement the same business model in all countries. Below, you can find out the basic characteristics of the branch office:
- when starting the process of company formation in Australia, theincorporation documents of the parent company abroadare required;
- the branch office is considered a non-Australian resident, which is issued with an Australian Registered Body Number;
- for the liabilities of the branch, the parent company is fully responsible;
- the rules of company formation require foreign investors to appoint an Australian agent, who will be responsible for the branch office;
- the branch office must also have a registered office, a compulsory requirement for all companies operating here;
- with regards to taxes, the branch is liable to the payment of the local corporate taxes, but which will be calculated solely for the income obtained from activities developed in Australia.
What are the rules concerning the appointment of an Australian agent?
As mentioned above, one of the requirements for company formation in Australia for a branch office is to appoint an Australian agent. First of all, it must be noted that the Australian agent has to be an Australian resident, who can be:
- an individual who has obtained his or her residency in Australia;
- a company that has its tax residency in this country.
What documents must I submit for the registration of a branch?
Foreign businessmen must prepare a large set of documents, some of which are presented below (for a detailed list of all the documentation required in this case, we recommend you address our consultants specialized in company formation in Australia):
- the certificate of incorporation;
- the constitution;
- the document attesting that the parent company has appointed a registered agent;
- Form 402 – Application for registration of a foreign company;
- proof of an accepted trade name, proof of address in Australia, etc.
What constitutes a suitable registered address for a branch?
A mandatory part of the registration procedure for all companies, branches included, is to have a registered address. While in most cases, the registered address can be any acceptable address in Australia, for a branch office, the registered address can only be physical street address (which implies having an office). A PO box address is not accepted as a suitable registered address for a branch.
How can I apply for a company name in Australia in 2026?
One of the main requirements imposed to those that want to open a company in Australia, regardless of its type, is to select a suitable company name. The company name must meet a set of basic requirements, imposed by the law, the main characteristics being:
- to be unique at a national level;
- to reflect the company type under which the business is registered;
- to reflect the company’s business activity/purpose;
- to not infringe any copyright laws applicable in Australia on trademarks.
Below, you can watch a short presentation on how to open an Australian branch:
Which is the responsible authority for the registration of a branch?
The incorporation formalities fall under the supervision of the Australian Securities and Investments Commission (ASIC). Other authorities can be involved in the process, such as the Australian Taxation Office (ATO), which is responsible for tax registration and compliance.
How long does it take to register a branch in Australia?
It can take up to 28 days to complete the process of company formation in Australia for a branch office, as stated by the Australian Business Register.
Does the branch office need to have a mandatory business program?
The company’s registered office must be open in all business days (Monday to Friday), as per the rules of the Australian registration institutions. The Australian branch office should be open for the following minimum program:
- 10 AM to 12 PM;
- 2 PM to 4 PM.
What are the reporting obligations of an Australian branch office?
For a branch office, the law states that there is the obligation to submit on a yearly basis the company’s annual return. The procedure is completed with the Australian Securities & Investments Commission (ASIC). With regards to this, foreign businessmen should be aware of the following:
- for companies that must hold the annual general meeting (AGM), the submission of the annual returns must be done within 1 month since the AGM took place;
- the time limit between the submission of 2 yearly financial reports can’t be longer than 15 months;
- companies that fall under the rules of the ASIC Corporations (Foreign-Controlled Company Reports) Instrument 2017/204are not obligated to submit financial reports;
- the company must prepare 4 types of financial documents – the balance sheet, the profit and loss statement, the cash flow statement, any other document that can be required based on the law of the country where the foreign company has its tax residency.
Below, you can read our infographic presenting how toregister an Australian branch in 2026:
Do you offer business consultancy services in other countries?
Yes, we have a team of partners working in various jurisdictions around the world. Some of the countries where we can assist you are:
- if you are interested in starting a business in another country, such as Bahrain, we can put you in touch with our local partners;
- we can also help you if you want to open a branch or other type of company in Seychelles;
- branch registration services are also available in Dubai, through our local partners at BridgeWest Dubai.
Please contact our team for legal advice throughout the branch registration procedure.