Compliance reporting obligations are set out in the no objection notification or exemption certificate issued to you, the foreign investor. Your reporting conditions may require that your compliance with the conditions is certified periodically, either by an officer of the investor (officer reports) or through independent audits and associated audit reports prepared by an independent auditor (independent audit reports).
A template for preparing an officer report appears at Attachment A of this guidance note. The format for independent audit reports will be guided by the independent audit firm engaged to perform the audit in consultation with Treasury, as required by the conditions imposed in each no objection notification or exemption certificate.
From 24 February 2025, all compliance reporting should be done through the Foreign Investment Portal.
Guidance Note 13: Compliance reporting
Overview
- A: Why do you need to report on your compliance?
- B: Types of compliance reports
- C: How should a compliance report be prepared?
- D: Timeliness
- E: Who prepares and signs off on the report and their role(s) in relation to the investor
- F: Accurate, factual and complete information
- G: Quality, depth and relevance of information and evidence provided
- H: Reporting under tax conditions
- I: Reporting on independent audit conditions
- Further information
- Attachment A: Compliance report template on foreign investment conditions