NEA chart, page-586

"Should" is the operative word here, mate.
Ways to avoid tax (as practiced by overseas owned companies operating in Australia) include:
- excessive payments to overseas (related company) for IP (Intellectual Property)
- excessive payments to overseas (related company) for IT
- excessive payments to overseas (related company) for interest
- back-to-back transaction with overseas (related company) so AU company makes net zero and the profit occurs O/S
- pretending that the transaction is from an overseas (tax haven company)
- etc etc