If you own a business that employs people then you need to know about payroll tax. This is a self-assessed State and Territory based tax imposed on businesses in Australia. The tax is payable when the total wages paid or owed to employees exceeds a threshold.
For overseas businesses that want to operate in Australia they firstly need to determine under what structure they want to operate in. This decision will impact on what tax they pay, where they pay it (ie. in Australia and or in their home country) and when.