Registering a foreign company in Australia: A guide in 2026

Expanding into Australia starts with one decision: register as a foreign company, or set up an Australian subsidiary. Choosing the wrong structure can create avoidable restructuring, compliance and tax work later.

If your foreign company carries on business in Australia without a separate local entity, ASIC requires foreign company registration and an Australian Registered Body Number. This guide walks through how to tell if you need to register, the step-by-step process, the documents ASIC requires, what it costs, and what happens once you're registered. Here's how to get it right the first time.

What is a foreign company in Australia?

Registering a foreign company in Australia starts with understanding what the term actually means. In most commercial cases, a foreign company is a company incorporated outside Australia that carries on business here under its existing legal identity, rather than setting up a new Australian entity. Once registered, ASIC assigns it an Australian Registered Body Number, or ARBN, and it operates in Australia as a branch of the overseas parent, not a separate legal entity.

Starting a business in Australia as a foreigner: is foreign company registration the right path?

Setting up a company in Australia as a foreigner usually comes down to choosing the right business structure: registering your existing overseas company as a foreign company, or incorporating a new Australian subsidiary. If you already know you're not incorporating locally, foreign company registration in Australia for foreigners is the route ASIC requires. If you haven't decided yet, the comparison below breaks down both options.

Foreign company vs Australian subsidiary: which one do you need

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Did you know? If you set up an Australian subsidiary and the foreign parent itself doesn’t carry on business here, the foreign parent generally doesn’t need separate foreign company registration. Many overseas founders assume registration is mandatory when they enter the Australian market, but a subsidiary structure can avoid it

Who has to register as a foreign company in Australia

You generally need to register if your foreign company carries on business in Australia. Section 601CD of the Corporations Act 2001 sets out when a body corporate is taken to carry on business in Australia, including:

• You have a place of business in Australia
  
• You establish or use a share transfer or share registration office in Australia
  
• You manage or deal with Australian property as an agent, trustee, or legal personal representative
  
• You offer debentures in Australia or act as a guarantor for debentures in Australia
  

Some activities don’t, by themselves, mean a foreign company carries on business in Australia under section 601CD. The Act excludes certain activities from amounting to carrying on business by themselves, including maintaining a bank account in Australia, selling through an independent contractor, and soliciting or procuring orders that are accepted outside Australia. An isolated transaction completed within 31 days can also fall outside the test where it isn’t one of a series of similar transactions. Repeated or systematic Australian activity can point toward carrying on business, but there is no single contracts or count threshold; the facts and statutory exclusions matter. Merely holding property in Australia isn’t enough on its own, while managing or dealing with Australian property as an agent, trustee, or legal personal representative can be included.

If you set up an Australian subsidiary and the foreign company itself doesn’t carry on business here directly, the foreign company generally doesn’t need to register in Australia.

Carrying on business without satisfying section 601CD can breach the Corporations Act and expose the company to regulatory consequences, so obtain advice if the registration threshold is unclear.

A practical example

Say a US-based SaaS company opens a small Sydney office, hires a local account manager, and signs ongoing contracts with Australian customers. That's carrying on business in Australia, and foreign company registration applies.

Compare that to a UK ecommerce brand that takes orders overseas and ships products to Australian customers without an Australian place of business. It may fall outside the registration trigger, depending on how contracts are formed and its other Australian activities.

These two examples sit at opposite ends of the spectrum. Most real situations fall somewhere in between, and the "carrying on business" test weighs your specific facts rather than following a fixed checklist.

Registering a foreign company in Australia: the step-by-step process

1. Get a director identification number. Foreign-company directors must apply for their own director ID if they don't already have one
   
2. Check your company name is available. ASIC's name search tool confirms whether your name is already in use, reserved, or restricted. Name availability doesn't guarantee trademark rights, so check those separately before you register
   
3. Complete Form 402. This is ASIC's Application for Registration as a Foreign Company, covering your company's structure and how it will run, under Section 601CE of the Corporations Act
   
4. Gather your supporting documents. All 4 listed below get lodged alongside Form 402
   
5. Submit to ASIC. Send the form, documents, and fee by post to ASIC's Gippsland Mail Centre address, since Form 402 can't be lodged online
   
6. Receive your ARBN. Once approved, ASIC issues a registration certificate and your Australian Registered Body Number
   

Documents ASIC requires before you apply

• A current, certified copy of your entity's certificate of incorporation or registration, typically certified by the ASIC-equivalent authority and dated no more than 3 months before ASIC receives it, unless ASIC allows a longer period
  
• A certified copy of your entity's current constitution, including all amendments; if your entity isn't governed by a written constitution, provide a written statement explaining its governance instead
  
• A memorandum appointing your local agent, or a power of attorney in their favour; the local agent must be an individual or Australian company resident in Australia and authorised to accept service of process and notices
  
• A memorandum stating the powers of relevant Australian-resident directors who are members of an Australian board of the foreign company, where applicable
  

If any of these documents aren't in English, ASIC requires a certified English translation lodged alongside the original.

What it costs and how long it takes to register a foreign company in Australia

Registration costs AUD $636, ASIC's current fee for lodging Form 402. Fees can change each financial year, so check ASIC's current fee schedule before lodging. Payment is by cheque or money order, sent with your form, since ASIC doesn't accept online lodgement or payment for this application.

ASIC doesn't publish a set processing timeframe on its Form 402 page. Build in buffer time rather than working to a fixed number, and confirm current turnaround directly with ASIC if your timeline is tight.

If your chosen name isn't available, ASIC rejects the application and you can request a refund.

What your first year really costs

Registration itself is a one-off AUD $636. But that's not the only fee in your first 12 months as a registered foreign company in Australia. You'll also face an annual ASIC financial-statement or annual-return lodgement fee, currently AUD $1,583, depending on which filing obligation applies.

Most registered foreign companies lodge financial statements with Form 405; qualifying companies relying on specified ASIC relief may lodge Form 406 instead. Other costs can include your local agent, Australian registered office, document translation and certification, and tax or accounting advice.

Budget for both together rather than just the upfront fee, so the annual reporting cost doesn't catch your finance team off guard.

What happens after you're registered

Maintain a registered office in Australia

Your foreign company must maintain an Australian registered office while it’s registered. A representative must be present while the office is open to the public. Unless you notify ASIC of different hours, the office must be open at least from 10 am to 12 pm and 2 pm to 4 pm on each business day. Notify ASIC if the registered office address or opening hours change.

Local agent for your foreign company in Australia, explained

Every registered foreign company in Australia needs a local agent at all times, not just at the point of registration. The local agent is answerable for the acts and obligations the foreign company must perform under the Corporations Act and may be personally liable for a penalty imposed on the company if a court or tribunal decides they should be. The agent must be an individual or company resident in Australia and authorised to accept service of process and notices.

If the company is left without a local agent while carrying on business or maintaining a place of business in Australia, it must appoint another within 21 days.

• Keep a local agent in place at all times. They're answerable for the acts and obligations the foreign company must perform under the Corporations Act and may be personally liable for a penalty imposed on the company if a court or tribunal decides they should be
  
• Display your company name correctly. Display your company name outside each Australian office or place of business open to the public, along with your place of origin and any required limited-liability notice
  
• Use your ARBN correctly. Show it in legible characters on company correspondence, alongside the words Australian Registered Body Number or ARBN
  
• Lodge financial statements annually. Generally lodge financial statements at least once each calendar year, with no more than 15 months between lodgements; qualifying companies relying on specified ASIC relief lodge Form 406 annual return instead
  

Tax and reporting obligations for foreign companies

Registering with ASIC doesn't automatically make your company an Australian tax resident. A foreign-incorporated company may nevertheless be an Australian tax resident if it carries on business in Australia and either its central management and control sits in Australia, or Australian residents control its voting power. If it remains a foreign resident, Australia's taxing rights can still depend on Australian-source income, any applicable tax treaty, and whether the company has an Australian permanent establishment.

As a non-resident entity, you may be entitled to an ABN if you carry on an enterprise in Australia or make supplies connected with the indirect tax zone in the course of your enterprise. If your business is entitled to an ABN but doesn't quote one on relevant transactions, Australian businesses paying you may need to withhold 47% from their payments to you under the PAYG withholding system. Check the ATO rules for your circumstances. You can apply for GST registration when you apply for an ABN if your business meets the GST registration requirements.

Getting ready to operate: banking, ABN, and day-to-day setup

Registering a foreign company in Australia gets you on ASIC's register, but running the business day to day is a separate set of decisions: bank account, local payments, and how you handle spend across currencies.

If your business is entitled to an ABN and needs to register for GST, you can handle both as part of your setup. Sort this early, since your ABN can support ongoing tax, invoicing, and business administration.

If you choose to establish an Australian proprietary company (Pty Ltd) rather than operate through a registered foreign-company branch, that domestic entity may be eligible for an Aspire¹ business account, subject to Aspire's current eligibility requirements. You can get an account with no initial deposit or minimum balance, make local payments, and integrate with Xero and QuickBooks. Eligible card spend can also earn 1% cashback on FX card spend, subject to the applicable cashback terms.

If you choose the Australian subsidiary route and meet Aspire's eligibility requirements, you can open your business account with no initial deposit or minimum balance.

FAQs

What are the requirements for registering a foreign company in Australia?

You need a director identification number, an available company name, and 4 supporting documents: a certified certificate of incorporation, a certified constitution, a local agent appointment, and a memorandum on director powers. Submit these with Form 402 and the ASIC fee.

How long does it take to register a foreign company in Australia?

ASIC doesn't publish a fixed processing timeframe on its Form 402 page. Build in buffer time, and confirm current turnaround directly with ASIC if your timeline is tight.

How much does it cost to register a foreign company in Australia?

Form 402 currently costs AUD $636. Ongoing annual ASIC reporting can also attract the current AUD $1,583 filing fee, whether the company lodges Form 405 financial statements or, where the relevant relief applies, Form 406 annual return. Fees can change, so check ASIC's current fee schedule before lodging.

How do I register a foreign company in Australia?

Get a director identification number, check your company name is available, complete Form 402, gather your supporting documents, and post everything to ASIC's Gippsland Mail Centre address with the fee.

Can a foreign company have an ABN in Australia?

Yes. A non-resident entity may be entitled to an ABN if it carries on an enterprise in Australia or makes supplies connected with Australia in the course of its enterprise.

Do foreign companies need to pay GST in Australia?

Not automatically. GST registration depends on the company's Australian-connected sales and GST turnover. For most businesses, registration is generally required once GST turnover from sales connected with Australia reaches AUD $75,000.

Does a foreign company need an Australian director?

Not necessarily for foreign company registration itself, though your local agent takes on personal liability for your compliance obligations. Australian subsidiaries have separate director-residency rules: at least 1 Australian-resident director for a proprietary company.

What happens if I don't register as a foreign company in Australia?

If the company is carrying on business in Australia and does not satisfy the registration or application requirement in section 601CD, it may be in breach of the Corporations Act and exposed to regulatory consequences. Because the threshold is fact-specific, seek legal advice where it is unclear whether the company's activities amount to carrying on business.

How is a registered foreign company taxed in Australia?

A registered foreign company’s Australian tax treatment depends on whether it’s an Australian tax resident and, if it remains a foreign resident, factors such as Australian-source income, any applicable tax treaty, and whether it has an Australian permanent establishment.