Market entry into Australia

Market overview

New Zealand businesses may enter Australia through direct supply, an Australian subsidiary, registration of an existing overseas company, or commercial arrangements with distributors and service providers. The appropriate structure depends on the intended activities, tax position, regulatory obligations, staffing, imports, and degree of local presence.

Typical entry routes

• Direct export or cross-border supply from New Zealand
• Australian-incorporated subsidiary
• Registration of an overseas company carrying on business in Australia
• Distributor, agent, franchise, licensing, or commercial partnership
• E-commerce or remote service delivery, subject to applicable Australian obligations

Key regulatory issues

• Federal, state, territory, and local requirements may apply concurrently
• Sector-specific licences and permits should be identified before operations begin
• Products may be subject to safety, standards, ingredients, labelling, or registration rules
• Employment, consumer, privacy, environmental, and workplace obligations may apply
• The operating model should be assessed before contracts, imports, staffing, or premises are committed

Registrations and filings

• Australian company registration and Australian Company Number where a local subsidiary is established
• ASIC foreign-company registration and Australian Registered Body Number where an overseas company carries on business in Australia
• Appointment of a local agent and maintenance of a registered office for a registered foreign company
• Australian Business Number where eligibility and business activities require it
• Business-name registration where trading under a name other than the registered entity name
• GST, PAYG withholding, and other tax registrations where applicable

Customs and trade

• Confirm the importer of record and responsibility for customs clearance
• Classify goods under the Australian customs tariff
• Assess customs value, origin, duty, GST, and available trade-agreement treatment
• Identify prohibited, restricted, controlled, or permit-dependent goods before shipment
• Check trade-description, product-labelling, biosecurity, and documentary requirements
• Coordinate import declarations and clearance with an appropriately licensed customs broker where required

Tax considerations

• Assess whether the proposed activities require an Australian Business Number
• Determine whether Australian GST registration applies to supplies made into Australia
• Confirm whether standard or simplified GST registration is appropriate for a non-resident business
• Identify business-activity-statement, invoicing, recordkeeping, and payment obligations
• Review the tax implications of the selected entity, contractual, staffing, and distribution model

Common pitfalls

• Assuming New Zealand registrations or product approvals automatically apply in Australia
• Choosing an entity or distribution model before mapping regulatory and tax consequences
• Overlooking state, territory, or local requirements
• Shipping goods before confirming permits, classification, labelling, and biosecurity requirements
• Failing to allocate importer, tax, compliance, warranty, and recall responsibilities contractually
• Treating GST registration as the only Australian tax or reporting consideration