How Multinational Companies can relocate their staff into Australia under the ICT Exemption

If you’re a multinational company with offices in both Australia and overseas, the “Skills In Demand (“Subclass 482”)” Visa (previously the Temporary Skill Shortage visa) represents the main pathway to relocate your staff into Australia under the intra-corporate transfer (ICT) exemption.

Some of the most common questions companies face when learning about the Subclass 482 Visa and the ICT exemption are:

“How can my company qualify for the intra corporate transfer (ICT) exemption?”
“What is an “associated entity?”

Getting these wrong can force employers into lengthy labour market testing and risk refusal. That’s why our migration lawyers have prepared a quick guide for you to learn how to effectively relocate your staff into Australia and avoid common mistakes when relying on the ICT exemption.

Let’s walk through these together.

Explained: the subclass 482 Visa and Labour Market Testing
What is an “associated entity” under the ICT exemption?
Case study: how a multinational qualified for the ICT exemption
How Emerson Migration Law based in Brisbane can help
FAQs

Explained: the Subclass 482 Visa, the Labour Market Testing, and the Intra corporate transfer (ICT) exemption

Introducing the subclass 482 Visa

The Skills in Demand (Subclass 482) visa is Australia’s primary employer-sponsored migration pathway, enabling Australian businesses to sponsor skilled foreign nationals to work in Australia for up to 4 years. One of its central prerequisites is the Labour Market Testing (LMT) requirement.

The Labour Market Testing and the ICT exemption

In order to proceed with the Subclass 482 visa, multinational companies must be able to demonstrate that they cannot find a suitable local worker by conducting the stringent Labour Market Testing (LMT).

For many multinational businesses looking to relocate staff between offices, the LMT can be a significant and costly hurdle, as failure to comply with LMT can result in the rejection of the Nomination application.

Fortunately, the 482 visa includes the intra-corporate transfer (ICT) exemption, which allows companies to transfer employees internally without undertaking full labour market testing (LMT). Instead, employers may submit a written justification explaining the need for the transfer.

However, to qualify for the intra-corporate transfer (ICT) exemption, both entities must be legally recognised as “associated entities” by the Department of Home Affairs.

What does this mean?

What is an “associated entity” under the ICT exemption?

The definition of “associated entity” is set out in section 50AAA of the Corporations Act 2001. In practice, two companies are associated entities if there is a clear corporate link of ownership or control. Specifically, this applies when:

One company is a holding company of the other
One company is a subsidiary of the other
Both companies are subsidiaries of the same holding company

The Department of Home Affairs applies this definition strictly when deciding whether to grant the ICT exemption. If your business relationship does not meet this test, the labour market testing requirement cannot be waived.

See below some common examples of associated entities.

Examples of associated entities:

An employee from a parent company in the UK is transferred to its subsidiary in Australia.
An employee from a subsidiary in the Philippines is transferred to its parent company in Australia.
Two subsidiaries of the same global parent move employees between branches, for example, from a Singapore office to a Melbourne office.

In each case, the companies satisfy the Corporations Act definition of “associated entity” and can rely on the ICT pathway within the 482 process, avoiding the need for lengthy labour market advertising.

What documents are required to prove that two entities are associated?

To prove that two entities are associated for the purposes of a Subclass 482 visa, the Department of Home Affairs requires clear supporting evidence of their link, including:

A corporate group structure chart
The ASIC company records
Annual reports
Shareholder registers
Company constitutions or board resolutions
An assignment letter to confirm that the employee will be engaged under a valid employment contract.

Ultimately, a written submission is also required, explaining the business case for the transfer and why recruitment from the Australian labour market is not suitable.

Speak to a Lawyer today

If you are interested in getting more information about a visa, get in touch with Emerson Migration Law for a consultation.

Example in practice: How a Multinational Could Qualify for the ICT Exemption

Note: The following is a scenario created for illustrative purposes only. It is not based on a real case but is designed to show how the Intra Corporate Transfer (ICT) exemption can work in practice.

A global IT company headquartered in the United States wants to transfer a senior software engineer from its Singapore subsidiary to its Australian subsidiary in Sydney.

Ordinarily, the company would need to meet Labour Market Testing (LMT) requirements, including advertising the position in Sydney. This would delay the transfer and incur additional costs. Instead, the company decides to use Intra Corporate Transfer (ICT) exemption by submitting:

An ASIC extract showing that the Australian company is wholly owned by the US parent company
A shareholder register confirming that both the Singapore and Australian companies are subsidiaries of the US parent
An assignment letter outlining the employee’s role, location, and conditions of employment in Australia.

Because both entities are subsidiaries of the same parent company, they qualify as associated entities under section 50AAA of the Corporations Act. As a result, the Department of Home Affairs waives the advertising requirement, and the transfer proceeds smoothly.

Why most companies fail to secure the ICT exemption

Many companies assume that being part of a multinational group automatically qualifies them for the Intra Corporate Transfer (ICT) exemption under the Subclass 482 visa. But in practice, refusals often occur when the corporate relationship isn’t clearly documented, or when the transfer doesn’t meet the legal definition of “associated entities”.

Other common issues include missing ASIC extracts, inconsistent shareholder information, or assignment letters that don’t clearly outline the employee’s role and reporting structure in Australia. Even small gaps in evidence can lead to costly delays or a rejected application.

How can Emerson Migration Law help?

Emerson’s dedicated team of immigration lawyers based in Brisbane specialises in the employer sponsored migration service – helping businesses of all sizes to:

Confirm whether a company qualifies as associated entities under the Corporations Act
Prepare and review the required supporting documentation
Draft assignment letters and written ICT submissions tailored to the business
Manage the Subclass 482 visa process from start to finish

If you are planning an intra-corporate transfer now or in the near future, getting the associated entity proof right is essential. Our team ensures your application is compliant, strategic, and positioned for approval.

📞Contact our Migration Lawyers in Brisbane to arrange a consultation and move forward with confidence.

FAQs

Does a joint venture count as an associated entity for the 482 visa?
If the joint venture structure creates a parent–subsidiary relationship as defined in the Corporations Act, it can satisfy the associated entity test.

What if the overseas and Australian companies are owned by the same individual but are separate businesses?
Common ownership by the same person does not automatically create an associated entity relationship. The companies must still meet the definition in section 50AAA of the Corporations Act.

Can contractors be transferred under the ICT pathway?
The ICT exemption applies to employees only. Contractors or consultants do not meet the requirement of being engaged under a written employment contract for the associated entity.

What happens if we cannot prove associated entity status?
If the relationship does not qualify, employers need to complete the stringent Labour Market Testing (LMT) before nominating the overseas employee for a 482 visa.

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