What is specific to Australian companies
A branch's Indian profits may be non-assessable in Australia under the foreign branch rules, but most groups still prefer a subsidiary for liability and flexibility.
How the Australian side affects the choice
Dividends from a 10% holding are generally non-assessable non-exempt income for an Australian company.
Our services
How SU and Company helps
We compare the options against the Australian parent's plans and give a written recommendation before any filing.
- Activity and FDI route check
- Tax comparison of subsidiary and branch
- Eligibility check for branch or liaison office approval
- Joint venture shareholding and FEMA pricing points
Questions
Is a branch office a good option for a Australian company?
Only for a narrow, approved activity. A branch is taxed at the foreign company rate and exposes the parent directly, so most groups prefer a subsidiary.
General information as at 5 November 2026, not advice for a particular case. Indian and Australian rules change often; confirm the current position before acting. Australian law points should be confirmed with a Australian adviser.