Common business structures for foreign businesses using Amazon Australia FBA

Ro Elvinia

By Ro Elvinia Customer Success and Marketing Manager

06 Jul 2026 · 6 min read

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Selling through Amazon Australia Fulfilment by Amazon (FBA) offers overseas businesses access to one of the world's most stable and attractive e-commerce markets. However, before listing products, you must decide how you will establish your Australian presence. 

In this article, we have addressed the most common questions we receive from international sellers. 

Do overseas businesses need to register in Australia to sell on Amazon Australia FBA?

If an overseas business is carrying on business in Australia, it will generally need to register with the Australian Securities and Investments Commission (ASIC) and the Australian Taxation Office (ATO and comply with ongoing Australian corporate and tax obligations. 

The first step, however, is choosing the right business structure. For overseas businesses selling through Amazon Australia FBA, the two most common options are:

  • An Australian proprietary limited (Pty Ltd) company

  • An Australian registered branch of an overseas company 

Regardless of whether you establish a Pty Ltd company or register a branch, you will generally need to:

Choosing a business structure is only one part of establishing your Australian operations. Depending on your circumstances, you may also need:

  • Importer of Record arrangements

  • Australian customs registrations

  • Product compliance approvals

  • Biosecurity approvals for regulated goods

  • Other industry-specific registrations 

The registrations required will depend on your products, supply chain, and business activities.

Which business structure is best for Amazon Australia FBA sellers?

There is no universally ‘best’ business structure for overseas businesses selling through Amazon Australia FBA. The right choice depends on your commercial objectives, tax position, risk profile, long-term expansion plans, and more. 

Both an Australian Pty Ltd company and an Australian branch have distinct legal, commercial, and tax implications. Choosing the right structure from the outset can help minimise future costs, reduce administrative complexity, and provide a strong foundation as your Australian operations grow. 

Before entering the Australian market, we recommend discussing your expansion plans with one of our specialists. We can assess your circumstances and provide tailored guidance on the business structure best suited to your objectives, helping you establish your Australian operations with confidence. 

To help you determine which structure may be right for your business, we have compared the key advantages and considerations of an Australian Pty Ltd company and an Australian branch. 

Option 1: Australian Pty Ltd company

A Pty Ltd company is a separate legal entity incorporated in Australia. Many international Amazon Australia FBA sellers choose this structure because it creates a dedicated Australian business that operates independently from the overseas parent company. 

Advantages

  • A separate legal entity from the overseas parent

  • Limited liability for shareholders

  • Often provides greater credibility with Australian banks, suppliers, and business partners

  • Suitable for businesses planning long-term growth in Australia

  • Greater flexibility if expanding into additional Australian sales channels beyond Amazon 

Considerations

Operating an Australian company involves ongoing corporate compliance, including:

  • Annual ASIC obligations

  • Company governance requirements

  • Financial reporting

  • Tax and accounting compliance 

Australian companies must also generally appoint at least one Australian resident director

Option 2: Australian branch

Rather than incorporating a new company, an overseas corporation may register its existing company as a branch in Australia. Unlike a Pty Ltd company, a branch is not a separate legal entity. Instead, the overseas company carries on business directly in Australia. 

Advantages

  • Allows the overseas company to operate under the same legal entity

  • Can simplify international group structures

  • May be suitable for businesses testing the Australian market before making a larger investment

  • Avoids incorporating a separate Australian company 

Considerations

Because the overseas company remains the legal entity:

  • The overseas company remains responsible for the branch's liabilities.

  • Australian reporting and compliance obligations still apply.

  • An ASIC local agent must generally be appointed.

  • Financial reporting obligations may differ from those of an Australian company. 

How ABN Australia can help

Entering the Australian market involves more than simply choosing between a Pty Ltd company and a branch. The right structure should support your commercial objectives while ensuring you meet Australia's corporate, tax, and regulatory requirements from day one. 

With roots dating back to 1976, ABN Australia has helped thousands of overseas businesses establish and grow their operations in Australia. Our experienced team can guide you through every stage of your market entry, from selecting the most appropriate business structure to company or branch registration, Australian Business Number (ABN) and Goods and Services Tax (GST) registration, resident director or local agent services, and ongoing tax, accounting, and compliance support.

If you are planning to sell through Amazon Australia FBA, speak with one of our specialists before you establish your business. We will help you choose the structure that best aligns with your goals, so you can enter the Australian market with confidence and focus on growing your business.

Last updated: 7th July 2026

About the Author

Ro Elvinia is ABN Australia's Customer Success and Marketing Manager. She holds a bachelor’s degree in mass communication, majoring in journalism, and also has an academic background in civil engineering. With over a decade of experience in professional writing and a background spanning journalism, Australian immigration, and business services, Ro brings a unique mix of communication and analytical expertise. She works closely with international clients and contributes to ABN Australia's content strategy, helping global businesses stay informed and confident as they navigate the Australian market.

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Ro Elvinia

Ro Elvinia

Customer Success and Marketing Manager