Safeguarding the domestic tax base in a world without investment borders

改革澳大利亚适用于海外商业投资的税收规则，将确保继续保护国内税基，同时消除阻碍澳大利亚企业投资海外和外国企业将澳大利亚作为地区投资地点的不利因素。使更多的澳大利亚公司能够在海外投资，并吸引寻求将澳大利亚作为政治稳定的外国投资平台的投资者的外国资本流入，将有助于恢复国际收支平衡，并加强澳大利亚相对于澳大利亚主要区域贸易伙伴的经济。

Reform of Australia's tax rules applying to business investments abroad will ensure the continued protection of the domestic tax base while removing disincentives that discourage Australian enterprises from investing overseas and foreign enterprises from using Australia as a site for regional investment. Enabling more Australian firms to invest abroad and attracting foreign capital inflows by investors seeking to use Australia as a politically stable platform for foreign investment will contribute to the restoration of a balance of payments equilibrium and strengthen the Australian economy vis-à-vis those of Australia's key regional trading partners.