在澳经商 - 企业结构、董事职责和内幕交易【中】

2015年04月09日 澳大利亚豪力法律服务



本平台将致力于为您提供与您在澳洲的投资项目相关的法律信息与服务、同时也会将与中国企业及个人投资者热切关注的产业相关澳洲新闻、最新行业规定等讯息及时传递给您。


3. 注册外资公司

外资公司是在澳大利亚境外成立的法人或非法人实体。如果除其他事项外,在澳大利亚拥有经营场所,在澳大利亚成立或使用股权转让或股权登记处,或在澳大利亚以代理人、法人代表或其他身份管理、经营或处理财产,外资公司必须在澳大利亚证券和投资委员会(ASIC) 注册,然后才能在澳大利亚开展业务。


希望在澳大利亚开展业务的境外公司可以选择注册子公司或通过注册为外资公司的方式设立办事处。如果希望成立办事处,外资公司必须在ASIC注册,且必须任命一名澳大利亚居民为本地代理人。


4. 在澳大利亚成立公司


4.1 澳大利亚公司

成立有限责任公司的程序是简洁和迅速的,无论是成立私有公司或公众(未上市)公司。


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(私有公司1名,公众公司3名)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)。


4.2 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,并被赋予持有土地和根据澳大利亚普通法起诉及被起诉的权利。


4.3 企业名称

公司或个人可以用其个人名称在澳大利亚开展业务。如果一个公司或个人希望以不同的名称开展业务,他们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。


公司或个人经营的业务必须在澳大利亚相关的政府部门(例如消费者事务部、公平贸易部或其同级的)登记其企业名称。


4.4 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,根据上市规则运营,旨在保护股东权利以确保重大决策在没有咨询成员意见的情况下不被采取,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资公司,如果其净有形资产不低于20亿澳元,可以申请ASX上市豁免。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。


4.5 董事

公众公司必须具有至少三名董事,私有公司必须具有至少一名董事。如果是公众公司,至少具有二名通常居住在澳大利亚的董事,对于私有公司而言,则至少具有一名通常居住在澳大利亚的董事。对于一名董事的基本要求是超过18岁、心智健全、且没有破产。


澳大利亚法律规定了股东关于诚信、合理的谨慎勤勉以及正确利用信息和职务的受信责任和义务。


4.6 会计

公司必须保留准确记录和解释交易及公司财务状况的会计记录。这些会计记录使其能够准备和(如有需要)审计真实且公平的财务报表。此外,公司必须保持各种法定登记表格。


对于申报实体、大型私有公司和外资控股的小型私有公司,财务报表应根据公司法的规定和澳大利亚会计准则制定。这些账目应送交ASIC并向公众提供。


4.7 年度股东会议

对于公共公司,每个公历年中必须在每个财年结束后的五个月内召开一次年度股东会议。账目(包括资产负债表、损益表、现金流量表、董事陈述、董事报告及(如需要)审计报告)必须在每次年度股东会议前准备完毕。私有公司不需要举行年度股东会议。


4.8 财务报表

需要向ASIC递交财务报表的公司,应在其每个财年结束后的四个月内递交。


必须连同财务报表递交的董事陈述包括该董事认为有合理的理由相信该公司在其债务到期时能够偿还其债务的陈述。


4.9 审计

所有报告实体、大型私有公司和外资控股的小型私有公司必须将其财务报表交注册审计师进行审计。审计师必须提出其意见,表明该财务报表是否能够如实和公允的反映实际情况,是否复合相关法律章节和适用的会计准则的要求。此外,董事陈述须经审计。


4.10 年度公司声明

公司必须每年大体地确认关于董事、股权和业务的关键信息。此信息通过寄至注册地址的年度公司声明提供给ASIC。公司还必须向ASIC支付少量年费。


作者:豪力合伙人伊恩•罗伯逊(Ian Robertson)

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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如下【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

· 专业信息与见解,如对外商投资的监管要求等

(原创文章,欢迎转发,谢谢关注!未经授权,严禁转载!)





Doing Business in Australia – Government, Business Structures, Directors Duties and Insider Trading [Part 2]


3. Registered foreign companies

A foreign company is an incorporated or unincorporated body formed outside Australia. A foreign company must register with the Australian Securities and Investments Commission (ASIC) to carry on business inAustralia if, among other things, it has a place of business in Australia, establishes or uses a share transfer or share registration office in Australia, or administers, manages or deals with property in Australia as an agent, legal personal representative or otherwise.


An overseas company wishing to carry on business in Australia may elect either to register a subsidiary or establish a branch office by registering as a foreign company. If a branch office is to be established, the foreign company must be registered with ASIC and an Australian resident local agent must be appointed.

4. Setting up companies in Australia


4.1 Australian companies

Australian companies must have a registered office in Australia as well as director/s (1 for proprietary, 3 directors for public) and a secretary (mandatory for a public company, usual but not compulsory for a proprietary company) that reside in Australia.


4.2 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, as the company must lodge an application form together with other documents (including its constituent documents) with ASIC. In addition, a foreign company 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 personally liable for any contravention of the Corporations Act.


Once registered, a foreign company must lodge copies of its financial statements and comply with various notification obligations and is given the power to hold land and may sue and be sued under Australian common law.


4.3 Business names

A company or individual may carry on business in Australia under their own name. If a company or individual wishes to conduct business under a different name they may reserve a business name that is not identicalto one already reserved or registered, not included in the National Business Names Register, and not otherwise considered to be unacceptable.


The company’ or individual operating the business must register the business name with the relevant Australian government department(i.e. the Department of Consumer Affairs, Department of Fair Trading or theirequivalents).


4.4 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 Listing Rules aimed at protecting shareholder rights to ensure major decisions are not taken without consulting members, as well as setting out the continuous disclosure obligations of listed companies.


Registered foreign companies listed on an approved foreign exchange may apply for ASX foreign exempt listing if they have net tangible assets of at least AUD $2 billion. 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 ongoing basis.


If a company does not meet 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 ASX Listing Rules.


4.5 Directors

A public company must have at least three directors and aproprietary company at least one. In the case of a public company, at least two directors are to be persons ordinarily resident in Australia and for aproprietary company at least one director is to be a person who resides in Australia. The basic requirements for a director is that they be over 18 year of age, of sound mind and not bankrupt.


Australian law imposes fiduciary duties and obligations on directors in relation to honesty, reasonable care and diligence and proper use of information and position.


4.6 Accounting

A company is required to keep accounting records that correctlyrecord and explain the transactions and the financial position of the company. Such accounting records are toenable the preparation and (where required) audit of ‘true and fair’ financial statements. In addition, companies are required to maintain various statutory registers.


For reporting entities, large proprietary companies and foreign controlled small proprietary companies, the financial statements are tobe drawn up in accordance with the provisions of the Corporations Act and Australian Accounting Standards. These accounts are lodged with ASIC and available to the public.


4.7 Annual General Meetings

For a public company an annual general meeting must be held once in each calendar year and within five months after the end of the financial year. Accounts (comprising a balance sheet, profit and loss account, statement of cash flows, director’s statement, director’s report and (where required) an auditor’s report) are tobe prepared before the annual general meeting. A proprietary company does not need to hold anannual general meeting.


4.8 Financial statements

Companies required to lodge their financial statements with ASIC must do so within four months after the end of the financial year.


The directors’ statement which must accompany the financial statements includes a statement that in the directors’ opinion there arereasonable grounds to believe that the company will be able to pay its debts asand when they become due and payable.


4.9 Audit

All reporting entities, large proprietary companies and foreigncontrolled small proprietary companies must have their financial statements audited by a registered company auditor. The auditor must form an opinion as to whether the financial statements give a true and fair view and comply with the relevant sections of the law and applicable accounting standards. In addition,the directors’ statement is subject to audit.


4.10 Annual Company Statement

Each year the company must confirm key information regarding directors, shareholding and the business generally. This information is provided to ASIC on an“Annual Company Statement” which is sent to the registered address. Companies must also pay a small annual fee toASIC.


Author: Ian Robertson - Partner at Holding Redlich

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We provide excellent expert advice to businesses wishing to invest in Australia.

To view our previous news releases for Chinese investors and the following articles of the topic ‘Basic legal knowledge on doing business in Australia’, please click the upper-right button on our WeChat platform, andclick ‘view previous information’:

· 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, realproperty, public takeovers, and electronic commerce etc.

· Professional industrial updates and insights, such as regulation on foreign investment


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