此前我们发布了有关《在澳经商》总体政策及常见领域法律的文章。目前其中一些领域的情况及规定有所变化，因此我们制作了《在澳经商》系列的新版，新版的相关文章将从现在开始陆续发布。
在澳注册公司
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（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，至少每年一次，并且不超过15个月的时间间隔，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49％（所得税的最高税率加国家医疗保险（Medicare ）征费再加三年的“临时预算修补”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49%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。
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【专业干货——助您成功投资澳洲业务】
欲查阅之前我们发布的【在澳经商基本法律法规】主题系列以及与您生意相关的其他资讯，请进入订阅号点击右上角按钮，选择“查看历史消息”：
在澳大利亚成立公司须知
澳大利亚相关背景，例如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，例如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、环境法等
（原创文章，欢迎转发，谢谢关注！未经授权，严禁转载！）
【Doing Business in Australia 2015】IV — Setting up in Australia
Our readers may have already read our "Doing Business in Australia" series of articles posted before. Recently quite a few relevant facts and policies have been updated. Hence we have produced a new version. You will be able to receive the updated articles about "Doing Business in Australia" in the coming weeks.
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, with the relevant forms required to be lodged with ASIC (usually by an incorporation agent). Australian companies must have a registered office in Australia as well as director/s and a secretary that reside in Australia (a secretary is mandatory for a public company and usual, but not compulsory, for a proprietary company).
Registered Foreign Company
As mentioned above, companies incorporated outside Australia or incorporated bodies that do not have their principal place of business in Australia may carry on business through an Australian branch (by registering the foreign company through ASIC) or subsidiary (by registering a new company through ASIC).
The procedure to register a foreign company is slightly more onerous than establishing a new company in Australia as a subsidiary, as the foreign company must lodge an application form with ASIC together with other documents (including its constituent documents). In addition, a foreign company establishing a branch must have a registered office in Australia and appoint a local agent (who may be a natural person or company in Australia) to represent the company. The agent is responsible for the company’s compliance with the Corporations Act and is personally liable for any contravention of the Corporations Act.
Once registered, a foreign company must lodge copies of its financial statements at least once in every calendar year and at intervals of not more than 15 months , comply with various notification obligations, is given the power to hold land under the Corporations Act and may sue and be sued under Australian law.
Business Names
A person may reserve a business name that is not identical to one already reserved or registered, not included in the National Business Names Register and not otherwise considered to be unacceptable. It is also prudent to conduct an IP Australia Trade Mark check to confirm if a proposed business name is the same or similar to a registered trademark.
Unless a company’s business name is the name of the individual operating the company, the company must register the business name through ASIC under the National Business Names Register.
ACNs, ARBNs and ABNs
ACN
On registration, all companies are given a nine digit Australian Company Number (ACN) which must be quoted on all company publications, cheques, invoices and other official documents.
ARBN
An Australian Registered Business Number (ARBN) is the equivalent of an ACN but is allocated to entities, other than Australian companies, when they are registered with ASIC. This includes foreign companies.
ABN
All companies which trade in Australia must register for an Australian Business Number (ABN) under the Australian tax system.
The ABN is an 11 digit number (usually the ACN of a company with 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 to quote an ABN on their invoice, the purchaser is required to withhold 49% (being the top marginal rate of income tax plus the national healthcare (Medicare) levy and three year ‘temporary budget repair levy’) of the amount payable to the supplier and remit that amount to the ATO. This amount will then only be credited back to the supplier on lodgement of their tax return (presuming the supplier not to be subject to the 49% rate of tax).
Australian Securities Exchange (ASX)
The ASX is the primary Australian Securities Exchange that has markets trading in equities, derivatives, futures and fixed interest securities. The ASX is the second largest securities exchange in the Asia-Pacific and operates under self-imposed rules (Listing Rules) aimed at protecting shareholder rights, ensuring major decisions are not taken without consulting members, as well as setting out the continuous disclosure obligations of the listed companies.
Registered foreign companies listed on an approved foreign exchange may apply for an ASX foreign exempt listing if they satisfy a specific profits test or net tangible assets test set out in the Listing Rules. The profits test requires, among other matters, that the foreign entity has operating profit before income tax for each of the three years before listing of at least $200 million, while the net tangible assets test requires, among other matters, that the foreign entity have net tangible assets of at least $2 billion at the time of listing. These companies are not required to comply with ASX Listing Rules, but instead must continue to comply with the rules of the foreign exchange on which they are listed and must provide to the ASX a range of documents and reports on an on-going basis.
If a company does not meet the foreign exempt listing requirements, it may apply for listing but will be required to establish an Australian securities register, appoint a local agent and comply fully with all applicable ASX Listing Rules.
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【We provide excellent, expert advice to businesses wishing to invest in Australia.】
To view our previous news for Chinese investors and various articles in relation with the topic ‘Doing business in Australia’, please click the button on the upper-right hand corner on our WeChat platform, and choose ‘view history’. The contents include:
Business set up in Australia, business structures,company administration, etc.
Background information of Australia, including Australian government, legal system, and business structures, etc.
Laws and regulations in various common areas, including protection of technology and intellectual property, anti-trust and consumer law, contract law, business migration, real property, public takeovers, and electronic commerce etc.
