An NZ company expanding to Australia has two options. It can register the New Zealand company with ASIC as a foreign company (Form 402, $636), which gives it an ARBN and needs a local agent in Australia. Or it can set up an Australian Pty Ltd subsidiary, which needs at least one director who ordinarily lives in Australia. Some NZ Companies Office filings, including financial statements, flow to ASIC automatically. Every director needs an Australian director ID.
An NZ company expanding to Australia can either register itself with ASIC as a foreign company, or set up an Australian Pty Ltd subsidiary. A registered New Zealand company gets an ARBN and must appoint a local agent who lives in Australia. A Pty Ltd needs at least one director who ordinarily lives in Australia.
Australia is the natural first market for most New Zealand companies. It has the same language, similar law and a customer base about five times larger. Some steps are simpler for an NZ company than for other foreign companies. Others, such as the resident director rule, catch NZ founders by surprise. This guide covers the choices and the steps.
Option 1: register your NZ company in Australia (Form 402 and ARBN)
A New Zealand company that wants to do business in Australia in its own name must register with ASIC as a foreign company. ASIC says that, in general, an NZ company has the same obligations as any other foreign company. Registration gives it an ARBN and requires:
- ASIC Form 402 and the $636 fee (from 1 July 2026);
- a certified copy of the certificate of incorporation (dated within 3 months) and constitution;
- a local agent who lives in Australia, appointed on Form 418. We act as local agent;
- an Australian registered office; and
- a director ID for every director.
What is easier for NZ companies: under the Australia-New Zealand mutual recognition regime, some details lodged with the NZ Companies Office are passed to ASIC. NZ companies do not have to lodge ASIC forms for a change of NZ registered office, a director leaving or changing their name or address, constitution changes, winding up or deregistration, or financial statements that have been given to the NZ Companies Office. They must still lodge Australian registered office changes (Form 489), local agent changes (Form 404), director appointments (Form 490), name changes (Form 409), and a notice on ceasing business in Australia (Form 407).
A branch is quick and keeps everything in one company, but the NZ company is directly exposed to Australian liabilities and its Australian profits are taxed here. See branch registration (From $1,500 (+ $636 ASIC fees)).
Option 2: set up an Australian Pty Ltd subsidiary
A Pty Ltd subsidiary keeps the Australian business separate from the NZ company. It can be registered in 1 to 3 business days once the directors have director IDs (From $900 (+ $636 ASIC fees)). The catch for NZ groups:
An Australian Pty Ltd needs at least one director who ordinarily lives in Australia (s201A Corporations Act). A director living in New Zealand does not meet this, even though New Zealand law lets NZ companies use a director who lives in Australia and is a director of an Australian company. If none of your team lives in Australia, we provide a resident director (From $6,000/yr + GST).
An NZ citizen who has moved to Australia on the Special Category Visa (subclass 444), which lets NZ citizens live and work here indefinitely, will usually satisfy the residence requirement if Australia is where they actually live.
The rule in the other direction: the NZ Companies Office requires every New Zealand company to have at least one director who lives in New Zealand, or who lives in Australia and is a current director of an Australian company. So an Australian-resident director of your new Pty Ltd can also count for the NZ parent. There is no matching exception on the Australian side.
Director IDs for NZ-based directors
Every director of an Australian company or registered foreign company needs a director ID before being appointed, and must apply personally. Online applications need a myID, which requires Australian identity documents. Directors who live outside Australia apply on paper (form NAT 75433) with certified copies of identity documents, such as a passport and a driver's licence, certified by a notary public or an Australian embassy or consulate. Paper applications take several weeks, so start early. See our director ID guide for non-residents.
Tax between New Zealand and Australia
- Tax treaty: the 2009 Australia-New Zealand treaty limits withholding on dividends to 15%, or 5% for a company holding at least 10% of the voting power, and 0% for a company holding 80% or more for 12 months that meets further conditions. Interest is limited to 10% and royalties to 5%.
- Trans-Tasman imputation: an NZ company can elect to join the Australian imputation system and attach Australian franking credits to its dividends, and an Australian company can keep an NZ imputation credit account. Shareholders still cannot claim credits across the Tasman: NZ shareholders cannot claim Australian franking credits in their NZ returns. Take advice before relying on it.
- Company tax: an Australian subsidiary pays 25% (base rate entity, group turnover under $50 million) or 30%. A branch pays the same rates on its Australian profits.
GST and ABN
There is no shared trans-Tasman GST. NZ GST and Australian GST are separate systems, so an NZ company trading in Australia deals with the ATO for Australian GST.
A New Zealand business can get an Australian ABN if it carries on an enterprise in Australia or makes sales connected with Australia. It must register for GST once its GST turnover from sales connected with Australia reaches $75,000 a year. NZ businesses that only sell imported services, digital products or low-value goods (A$1,000 or less) to Australian consumers can use simplified GST registration instead: no ABN, no GST credits, quarterly returns. See ABN and GST registration.
Foreign investment (FIRB)
New Zealand is one of Australia's FTA partners, so NZ private investors get the higher FIRB thresholds: from 1 January 2026, acquisitions of a substantial interest in a non-sensitive Australian business are screened above $1,498 million (sensitive businesses $347 million). NZ investors also get the $1,498 million threshold for agricultural land. Residential land, vacant commercial land and national security businesses have a $0 threshold for everyone. See our FIRB guide.
Branch or subsidiary?
For most NZ companies with Australian staff, customers or premises, a Pty Ltd is the cleaner long-term structure: liability stays in Australia, Australian customers and banks are used to dealing with local companies, and the parent's own affairs stay private. A branch suits a short project or a company that wants one set of accounts. See branch vs subsidiary.
Frequently asked questions
Does a New Zealand company need to register in Australia?
Yes, if it carries on business in Australia in its own name. It registers with ASIC as a foreign company, receives an ARBN and appoints a local agent. The alternative is to set up an Australian Pty Ltd subsidiary.
Can a New Zealand resident be the Australian resident director?
No. An Australian Pty Ltd needs at least one director who ordinarily lives in Australia. A director living in New Zealand does not count, although an NZ citizen living in Australia on a Special Category Visa usually does.
Does an NZ company registered in Australia lodge financial statements with ASIC?
Not separately if the statements have been given to the NZ Companies Office. Under the mutual recognition regime they are passed to ASIC.
Does a New Zealand company need to register for GST in Australia?
Only if its GST turnover from sales connected with Australia reaches $75,000 a year. NZ businesses that only sell imported services, digital products or low-value goods to Australian consumers can use simplified GST registration instead.
Do NZ directors need an Australian director ID?
Yes. Every director of an Australian company or registered foreign company needs a director ID before appointment. Directors living outside Australia apply on paper with certified identity documents.
This content is general information only and is not legal, financial or tax advice. Laws and regulations change often. For advice on your circumstances, speak to a qualified adviser.