[msmithstubbs]

It looks like the cloud services are supplied by a company incorporated in the US [1] ‘Atlassian, Inc’. They probably needed to do this when they listed on the NASDAQ.

There is also an Australian entity `Atlassian Pty Ltd` but it’s not clear to me what role that has.

[1]: https://www.atlassian.com/legal/cloud-terms-of-service

[ShinTakuya]

Atlassian is still very much based in Sydney. The CEOs (there's two joint CEOs), vast majority of the engineering teams and more are all just down the road from me. As with most large international tech companies, they have a number of different legal entities for regulatory, tax and other reasons.