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Australia to India · Exit

Exit and restructuring for a Australian parent

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

A Australian parent can exit by sale, buyback, voluntary liquidation or merger. Gains on Indian shares: India can tax under its domestic law. Where India taxes, long-term gains on unlisted shares are taxed at 12.5%. Australian participation exemptions may reduce the home-country tax on a gain.

What is specific to Australian companies

Australia's active foreign business asset reduction can reduce the gain on selling an active foreign company.

Our services

How SU and Company helps

We plan and carry out exits and reorganisations on the Indian side.

  • Valuation and FEMA pricing
  • Tax computation on gains
  • FC-TRS and closure filings
  • Liquidation, merger and strike-off steps
Send a queryFEMA and RBI reporting

Questions

How long does a voluntary liquidation take?

Usually many months, depending on tax and regulatory clearances.

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.

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