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。
澳洲公司管理规则
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。
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责任和义务。需要注意的是，即使一个人没有被正式任命为董事，但已任命的董事习惯于按照该人士的指示行事，该人士同样适用这些责任和义务。此类人被称为“影子董事”，可以包括境外的母公司。
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。这些会计能够准备“真实且公平”的财务报表并（如有需要）对这些报表进行审计。此外，公司必须保持各种法定登记表格。
对于申报实体（包括所有公众公司）、大型私有公司（拥有超过50名员工，综合资产超过$1250万元或综合经营收入超过$2500万元）和外资控股的小型私有公司，财务报表应按照公司法、澳大利亚会计准则中的相关规定，以及由澳大利亚会计准则委员会时时发布的“解释”进行编制。
年度股东会议（AGM）
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。
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。
董事陈述包括如下陈述：财务报表符合适用的会计准则以及公司法，展示了公司的“真实且公平”账务，且该董事认为有合理的理由相信该公司在其债务到期时有能力偿还应付账款。董事必须具备与其职务相符的金融知识。
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。
年度公司声明
私有公司或公众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。如果该声明需要进行修正，该公司必须向ASIC提交484表格以处理这些变更。
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【专业干货——助您成功投资澳洲业务】
以下是我们将在最近即将为您带来的专题信息：
· 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
Australian Company Administration
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.
Australian law imposes duties and obligations on directors in relation to honesty, reasonable care and diligence and proper use of information and position. Ignorance on the part of a director will not affectthe application of these duties and obligations; the role of director requires active participation in thecompany’s affairs and positive steps by the director to ensure he or she is adequately informed about the financial affairs of the company and, in particular, it is not allowed to trade when it is not able to pay its debts as they become due (i.e. the company is insolvent). Personal sanctions can be imposed on directors for breach of these duties, including bans from holding a company office for a specified period or indefinitely, fines and, in extreme cases, imprisonment. It is also worth noting that these duties and obligation scan apply to a person where,though not formally appointed to a role as director, the appointed directors are accustomed to act in accordance with such person’s instructions. Such persons are known as ‘shadow directors’ and can include parent overseascompanies.
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 to enable the preparation of ‘true and fair’ financial statements and (where required) an audit of such statements. In addition, companies are required to maintain various statutory registers.
For reporting entities (which includes all public companies), large proprietary companies (proprietary companies with greaterthan 50 employees, consolidated assets greater than $12.5 million or consolidated operating revenue greater than $25 million) and foreign controlled small proprietary companies, the financial statements are to be prepared in accordance with the provisions of the Corporations Act, Australian Accounting Standards and the ‘interpretations’issued by the Australian Accounting Standards Board from time to time.
AGMs
For a public company, an AGM is to be held once in each calendar year and within five months ofthe 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 an auditor’s report) are to beprepared before the AGM. A proprietary company does not need to hold an AGM each year.
Financial Statements
Companies required to lodge their financial statements with ASIC must do so within four months of the end of the financial year.
The directors’ statement includes a statement that thefinancial statements comply with applicable accounting standards and the Corporations Act, give a ‘true andfair’ view of the company’s accounts and, in the directors’ opinion, there are reasonable grounds to believe that the company will be able to pay its debts asand when they become due and payable. Directors must have the financial literacy objectively expected of a person holding their position, and each director must have genuinely reviewed and independently formed the view that they approve of the financialstatements before they sign-off on the directors’ statement.
Audit
All reporting entities, large proprietary companies andforeign controlled 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 ofthe law and applicable accounting standards. In addition, the directors’statement is subject to audit.
Annual CompanyStatement
Each year a proprietary or public company must confirm keyinformation regarding directors, shareholding and the business generally. Thisinformation is provided by ASIC on an ‘Annual Company Statement’ which is sentto the registered address. Companies must also pay an annual review fee. If the Statement needs to be amended the company must submit a Form 484 to ASICdetailing the changes.
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【We provideexcellent, expert advice to businesses wishing to invest in Australia.】
The coming topicsinclude:
· Work PlaceRelations
· Foreign Investment
· Tax
We will also bring you many more valuableinformation and news relevant to your investment in Australia in our laterrelease, such as:
· 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.
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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：+612 8083 0388
布里斯班： +61 7 3135 0500
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