How can one invest in mutual funds in china or in US from Australia ? And tax ?

Yes Of Course, Tax will be applied in your country based on your tax rules.
But Remember, China, Does not have the same transparancy on reporting profits and losses as your country, and currency changes can affect these investments.
The Us has good reporting on "Major Markets" but has a currency risk for AUS dollares

So Find a good advisor who can explain the pro's and con's to you.

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