The Investors

Individuals -  Resident

As a resident of Australia, one is taxed on his/her worldwide income. Each individual is taxed on the basis of progressive scale as listed on https://www.ato.gov.au/Rates/Individual-income-tax-rates/.

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Individuals - Non Resident 

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As a non-resident of Australia, one is only subject to tax on the Australian-Sourced Income. Depending on the tax treaty between Australia and other respective countries, witholding tax is between 0 - 30% for Dividends, Interest and Royalties. The tax scale can be found on https://www.ato.gov.au/Rates/Individual-income-tax-rates/?page=1#Foreign_residents.

Company

A company is a resident of Australia if it is incorporated in Australia, or, although not incorporated in Australia, it carries on business in Australia and has either: its central management and control in Australia, or its voting power controlled by shareholders who are residents of Australia. All Australian Companies are subject to the tax rates as portrayed in the following website: https://www.ato.gov.au/rates/company-tax/.

Family Trust

A family trust is normally considered as a discretionary trust. It is a vehicle that many families use to minimise tax at the discretion of the trustee by spreading the income through to its members in accordance to their income proportion. This is a very common tax saving strategy employed by many.