Tax Conditions

If a foreign investment application is approved, it may be approved subject to certain conditions, including tax conditions.

Within this guidance note you will find further information regarding tax conditions and the topics below:

• Role of the ATO in application screening
• Summary of tax issues
• When may a tax condition be imposed?
• Examples of tax conditions
• What is the effect of the conditions?
• Further information on the ‘standard’ tax conditions
• Tax risk notification paragraphs