澳大利亚已经充分显示，这里是一个绝好的经商地点，具有稳健的经济、发达的基础设施和良好的定位，已经成为进入快速增长的中国及东南亚地区的通道。澳大利亚欢迎外商投资。豪力希望有机会来帮助您在这里成立公司或促成您正在考虑的与澳大利亚实体的交易。
豪力将为您提供与澳洲投资项目相关的法律信息与服务。同时我们也会将与中国企业及个人投资者热切关注的产业相关的澳洲产业新闻、最新行业规定等讯息及时传递给您。
以下是我们将在最近即将为您带来的专题信息：
· 在澳大利亚注册公司
· 澳大利亚的公司管理规则
· 澳大利亚公司的劳资关系
· 澳大利亚的外商投资基本规则
· 澳大利亚税收政策
后续还将陆续为您带来以下主题及更多与您生意相关的资讯：
· 澳大利亚背景篇：包括澳大利亚政府制度、法律制度、企业结构
· 其他常见领域法律与规定：技术与知识产权保护、反垄断和消费者保护法、合同法、公开接管、电子商务、商业移民和雇主担保签证、房地产、环境法、气候变化相关规定
在澳大利亚注册公司
澳大利亚公司
成立有限责任公司的程序，不论是私有的或公共（未上市）的公司，是简洁明了的，只需要向ASIC递交相关表格（通常由公司注册代理人进行操作）。澳大利亚的公司在澳大利亚必须拥有注册的办事处，并拥有居住在澳大利亚的董事以及一名秘书（对于公众公司来讲是强制性要求，对于私有公司来讲是普遍的但非强制性要求）。
注册外资公司
如上所述，在澳大利亚没有主要营业地点的在澳大利亚以外地区成立的公司或团体，可以通过一个澳大利亚分公司（通过ASIC注册的外资公司）或子公司（通过ASIC注册一个新公司）来开展业务。
与在澳大利亚以分公司的形式成立新公司相比，注册外资公司的程序相对稍微繁琐，因为该外资公司必须向ASIC提交申请表及其他文件（包括其组成文件）。此外，外资公司在澳大利亚必须拥有一个注册地址，并任命一名当地代理（可以是澳大利亚自然人或公司）作为该公司的代表。该代理对该公司遵守公司法负有责任，并对任何违反公司法的行为承担个人责任。
一旦注册，外资公司必须提交其财务报表的副本，并遵守各项通告义务，并根据公司法被赋予持有土地的权利以及根据澳大利亚法律被赋予起诉及被起诉的权利。
企业名称
一个人可以申请一个不同于任何已经预留或注册的、未包含在全国商业名称注册内的名称，否则将不被接受。同时还需要谨慎地进行澳大利亚知识产权局商标检查，以确认拟议的企业名称是否与其他注册商标相同或相似。
除非公司的企业名称是以个人的名称经营该公司，该公司必须根据国家企业名称登记向ASIC注册其企业名称。
ACN、ARBN和ABN
澳大利亚公司代码（ACN）
在注册时，所有的公司都被赋予9位数字的澳大利亚公司代码（ACN），该代码必须展示在该公司的所有出版物、支票、发票和其他正式文件中。
澳大利亚企业注册号(ARBN)
澳大利亚企业注册号（ARBN）等同于ACN，但适用于在ASIC注册的实体而不是澳大利亚公司。其中包括外国公司。
澳洲商业代码（ABN）
所有在澳大利亚从事贸易的公司必须根据澳大利亚税收制度注册澳大利亚商业代码（ABN）。
ABN是一组11位的数字（通常是公司的ACN加另外两位数字），由澳大利亚税务局（ATO）管理并用于税收。没有ABN的后果可能是很严重的。例如，当一个供应商在其发票上未引用其ABN时，买方将预扣其应付给该供应商的金额的46.5％（所得税的最高税率加国家医疗保险（Medicare ）征费），并将其支付给ATO。这笔款项只有在供应商提交纳税申报单后才会被退回给该供应商（如果该供应商不须按照46.5%的税率纳税）。
澳大利亚证券交易所（ASX）
ASX是澳大利亚最主要的证券交易所，拥有股票交易市场、衍生品交易市场、期货及定息证券交易市场。ASX是亚太地区的第二大证券交易所，根据自愿接受的规则（上市规则）运营，旨在保护股东权利、确保重大决策在没有咨询成员意见的情况下不会被采纳、以及明确上市公司的持续信息披露义务。
对于在经批准的外汇市场上市的注册外国公司，如果其符合上市规则中所规定的特定利润要求或有形资产净值要求，则可以申请ASX上市豁免。该利润要求为，除其他事项外，该外资实体在上市前的三年中每一年的所得税前经营利润不低于$20,000万元，有形资产净值要求为，除其他事项外，该外资实体在上市时的有形资产净值不低于$20亿元。这些公司无须遵守ASX的上市规则，但仍需继续遵守其上市的外汇市场的规则，且必须持续向ASX提供一系列文件和报告。
如果一家公司不符合国外上市豁免要求，可以申请上市，但将需要建立一个澳大利亚证券登记、任命一个当地的代理、并完全遵守ASX的上市规则。
Australia has shown itself to be an exceptional place to dobusiness, with a resilient economy, well developed infrastructure and is wellpositioned to provide a gateway into the fast growing areas of China.
Foreign investment is welcomed in Australia. We at HoldingRedlich would welcome the opportunity to help you either establish a businesshere or facilitate a transaction you are considering with an Australian entity. Our overseas clients appreciate ourhigh level skills and experience in commercial real estate, agribusiness,infrastructure, energy and resources, business migration, foreign investmentrules and business structures in particular.
The coming topicswe are going to provide to you include:
Setting up inAustralia
Company Administration
WorkplaceRelations
Foreign Investment
Tax
We will also bring many more valuable information and news relevant to your business and investment in Australia in our later release.
Setting up in Australia
Australian Companies
The procedure for setting up a limited liability company,either a proprietary or public (not listed) company, is straight forward, withthe relevant forms required to be lodged with ASIC (usually
by an incorporation agent). Australian companies must have aregistered office in Australia as well as director/s and a secretary (mandatoryfor a public company, usual but not compulsory for a proprietary company) thatreside in Australia.
Registered ForeignCompany
As mentioned above, companies incorporated outside Australiaor incorporated bodies that do not have their principal place of business
in Australia may carry on business through an Australianbranch (by registering the foreign company through ASIC) or subsidiary (byregistering a new company through ASIC).
The procedure to register a foreign company is slightly moreonerous than establishing a new company in Australia as a subsidiary, as the foreign company must lodge anapplication form with ASIC together with other documents (including itsconstituent documents). In addition, a foreign company establishing a branchmust have a registered office in Australia and appoint a local agent (who may be a natural person or company inAustralia) to represent the company. The agent is responsible for the company’scompliance with the Corporations Act and is personally liable for anycontravention of the Corporations Act.
Once registered, a foreign company must lodge copies of itsfinancial statements, comply with various notification obligations, is giventhe power to hold land under the Corporations Act and may sue and be sued underAustralian law.
Business Names
A person may reserve a business name that is not identicalto one already reserved or registered,
not included in the National Business Names Register and nototherwise considered to be unacceptable. It is also prudent to conduct an IPAustralia Trade Mark check to confirm if a proposed business name is the same or similar to a registeredtrademark.
Unless a company’s business name is the name of theindividual operating the company, the company must register the business name through ASIC under the NationalBusiness Names Register.
ACNs, ARBNs and ABNs
ACN
On registration, all companies are given a nine digit AustralianCompany Number (ACN) which must be quoted on all company publications, cheques,invoices and other official documents.
ARBN
An Australian Registered Business Number (ARBN) is theequivalent of an ACN but is allocated to entities, other than Australiancompanies, when they are registered with ASIC. This includes foreign companies.
ABN
All companies which trade in Australia must register for anAustralian Business Number (ABN) under the Australian tax system.
The ABN is an 11 digit number (usually the ACN of a companywith two further numbers added), maintained by the Australian Tax Office (ATO)for tax purposes. The consequences for not having an ABN can be serious. For example, when a supplier fails toquote an ABN on their invoice, the purchaser is required to withhold 46.5%(being the top marginal rate of income tax plus the national healthcare(Medicare) levy) of the amount payable to the supplier and remit that amount tothe ATO. This amount will then only be credited back to the supplier on lodgementof their tax return (presuming the supplier not to be subject to the 46.5% rateof tax).
Australian SecuritiesExchange (ASX)
The ASX is the primary Australian Securities Exchange thathas markets trading in equities, derivatives, futures and fixed interestsecurities. The ASX is the second largest securities exchange in theAsia-Pacific and operates under self-imposed rules (Listing Rules) aimed atprotecting shareholder rights, ensuring major decisions are not taken withoutconsulting members, as well as setting out the continuous disclosureobligations of the listed companies.
Registered foreign companies listed on an approved foreignexchange may apply for an ASX foreign exempt listing if they satisfy a specificprofits test or net tangible assets test set out in the Listing Rules. The profits test requires, among othermatters, that the foreign entity has operating profit before income tax foreach of the three years before listing of at least $200 million, while the nettangible assets test requires, among other matters, that the foreign entityhave net tangible assets of at least $2 billion at the time of listing. These companies are notrequired to comply with ASX Listing Rules, but instead must continue to complywith the rules of the foreign exchange on which they are listed and mustprovide to the ASX a range of documents and reports on an on-going basis.
If a company does not meet the foreign exempt listingrequirements, it may apply for listingbut will be required to establish an Australian securities register,appoint a local agent and comply fully with all applicable ASX Listing Rules.
下期关注主题：
· 澳大利亚的公司管理规则
· 澳大利亚公司的劳资关系
· 澳大利亚的外商投资基本规则
· 澳大利亚税收政策
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中文咨询豪力法律服务相关信息，
请拨打+61 3 9321 9826
豪力律师事务所（Holding Redlich)是澳大利亚最为知名的律师事务所之一。豪力定期为政府部门和机构提供法律咨询服务、同时也是国际法律合作联盟成员。
我们愿意为有投资澳洲意向的中国企业提供专业法律服务。豪力近年来处理了众多中国或与中国相关的业务、积累了丰富的国际客户服务经验，可以提供涵盖商业地产、农业产业、基建与基础设施、交通、商业移民、能源、并购及金融服务、商业结构等领域的专业法律咨询。我们的法律服务将有助于您在澳洲顺利建立您的企业分支、各类生意与投资。
联系电话：
墨尔本：+61 3 9321 9999
悉尼：+61 2 8083 0388
布里斯班： +61 7 3135 0500
http://cn.holdingredlich.com/
