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Reporting by foreign investors provides Treasury with the information it requires for monitoring investors’ compliance with the conditions of their foreign investment approvals and for targeting its compliance activities as necessary. Importantly, it also provides an avenue for foreign investors to continuously engage with Treasury on compliance issues, including potential instances of non-compliance.
Within this guidance note you will find further information regarding compliance reporting requirements and the topics below:
- Why do you need to report on your compliance?
- Types of compliance reports
- How should a compliance report be prepared?
- Who prepares and signs off on the report and their role(s) in relation to the investor
- Accurate, factual and complete information
- Quality, depth and relevance of information and evidence provided
- Reporting under tax conditions
- Reporting on independent audit conditions