All Australian companies need at least one director who is 'ordinarily resident' in Australia
The four major Australian banks are in the top 50 largest banks in the world; they are in effect forbidden to merge with each other
Every Australian company or branch needs a 'public officer', who is personally liable for tax and must be a resident of Australia
Australia treats payments for the lease of equipment - such as an oil rig or a jumbo jet - as a royalty (as do many other countries including, for example, South Africa, Brazil and Poland)
FIRB = The Foreign Investment Review Board - approval must be obtained from the FIRB for certain investments in Australia
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