We consider the effects of foreign investment on the tax system as part of the national interest test.

This includes the potential impact of an action on Australian tax revenues and the integrity of the tax system.

Therefore, your foreign investment may be subject to conditions, including tax conditions.

The principles for establishing these conditions are set out in Guide 11 - Principles for developing conditions.

If we consider that tax conditions need to be applied to an investment to protect the national interest, standard tax conditions may be imposed.

If a proposed investment is considered to have a significant or particular tax risk, then additional tax conditions may also be imposed.

You may agree in advance to accept the standard tax conditions.

However, this does not mean that these conditions will be applied, and it does not impede your right to comment on any other condition(s) that may be imposed, including the additional tax conditions.