Can Australians Start a Business in Singapore? 2026 Overview

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1. 14 July 2026 · corrected by Ilayda Nil Kara

   Corrected a statutory citation for Singapore's controlled foreign company (CFC) rules, which had cited the wrong part of the relevant Act (should be Part X, not Division 9 Part III).

   Before

   Australia has robust Controlled Foreign Company rules under Division 9 of Part III of the Income Tax Assessment Act 1936, supplemented by the Base Erosion and Anti-Avoidance measures and recent changes aligning with BEPS.

   After

   Australia has robust Controlled Foreign Company rules under Part X of the Income Tax Assessment Act 1936, supplemented by the Base Erosion and Anti-Avoidance measures and recent changes aligning with BEPS.

   Why: The article cited the wrong statutory location for Australia's CFC rules (Division 9 of Part III instead of the correct Part X of the Income Tax Assessment Act 1936).

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