Thinking of starting a company?

The benefits of a company include:

exist indefinitely (unless wound up);sue or be sued;invest money and borrow;transfer shares/ownership;receive funding or grants;buy or sell property;protect against personal responsibility for any debts or liabilities incurred by the company;limit personal liability for outstanding fees;

The type of Australian corporations:

Proprietary companies

1. Proprietary company limited by shares

The most common form of company in Australia is the proprietary company limited by shares. Proprietary companies tend to be small family businesses.

The Corporations Act distinguishes between small and large proprietary companies. To be classified as a small company, a firm must satisfy at least two of the following tests:

consolidated gross revenue for the year is less than $25 million;an asset value of less than $12.5 million at the end of the financial year; andemploys fewer than fifty people.

A company that does not satisfy this test is automatically deemed ‘large’. Large companies have stricter reporting and auditing obligations placed on them.

2. Unlimited proprietary company

The second type of proprietary company is the unlimited proprietary company with share capital in which members are liable for all the debts of a company. It is not a common company form in Australia.

Public companies

1. Public companies limited by shares

These are generally large companies with a wide ownership spread. A public company may have a minimum of one member or owner, but is required to have three directors, two of whom must generally be Australian residents.

2. Public companies limited by guarantee

Public companies limited by guarantee are composed of members who undertake to contribute a guaranteed amount of money if the company is wound up. This company form is common in the not-for-profit sector.

3. Unlimited public company with share capital

The law also has provision for an unlimited public company with share capital, but this form is rare in Australia.

4. No-liability company

A no-liability company is a public company that does not have the right to require shareholders to make any contribution towards the debts of the company. The no-liability form of company must engage solely in mining activities and have the words ‘No Liability’ or the abbreviation ‘NL’ as part of its name.

Other forms of incorporation

Many companies are also incorporated according to the relevant state and territory incorporated association acts, which are regulated by state and territory offices of fair-trading.

Other legal structures include:

Unincorporated associations

These are not separate legal entities, so members may be personally liable for such things as contracts entered into in the association’s name or injury caused by the association’s negligence.

Co-operatives

These are state or territory based and are often used by organisations such as primary producers.

Trusts and foundations

These operate under the terms of their individual constitutions or deeds.

Acts of parliament

There is no standard structure for entities with their own establishing legislation. Each will have different reporting responsibilities and governance frameworks and can range from universities (e.g. the University of Western Australia Act 1911 (WA)), to statutory authorities (e.g. the CSIRO established under the Science and Industry Research Act 1949 (Cth)) and schools (e.g. the Sydney Grammar School Act 1854 (NSW)).

There are two reasons why it's a great time of year now to upgrade your company vehicle, your business machinery or equipment.

You can save money buying at the End of Financial Year sales.You can potentially maximise your tax deductions for this Financial Year, which could also help to make your purchase more affordable.

Let us help you organise finance that fits. We can access a wide range of specialist small business, machinery, plant and equipment lenders - and that means we can tailor a competitive finance solution to fit your business needs. That could be secured finance, unsecured finance, or a wide range of other finance options. We can also help you decide what sort of finance works best for your business needs and allows you to maximise your tax deductions. You could have access to the funds you need in as little as 48 business hours. If you think it's time to upgrade, then don't wait another year. Call us today to find out more.

Legislation currently before Parliament, the Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures No 2) Bill 2018, proposes, among other things, to implement 2017-18 Federal Budget measures to remove the entitlement to the CGT main residence exemption for foreign residents that have dwellings that qualify as their main residence. Therefore, any such capital gain or loss arising upon disposal of a foreign resident's main residence would need to be recognised. The Bill had passed the House of Reps without amendment and is currently before the Senate. The change to the main residence exemption is designed to ensure that only Australian residents for tax purposes can access the exemption, however it has proved contentious and concerns have been raised as to unintended consequences that will result. It is now understood that the Government will delay passage of the Bill to further consider its implications.

身为老板的你，还在兼职着会计的工作吗? 或者考虑雇佣 Part time 记账人员但是担心额外的开支? GST 报税每次都需要联络昂贵的会计师? 不会使用新兴的手机会计软件而影响工作效率? 如果您符合以上任何的一条，那么澳中会计师事务所专为小企业财务账务管理量身定做的解决方案一定适合您。从基本的云端记账，GST ，到薪资，养老金管理，商业支持。不同的计划满足您不同的需求。从此生意可以更快乐！

LET US DO YOUR BOOKKEEPINGAccounting and payroll in one

Accounts receivable and payable

GST/BAS returnReal time reporting of transaction

无论您在澳洲的任何地方， 让我们为您管账.

BOOKKEEPING PACKAGES FROM $99/MONTH

小企业解决方案

Are you setting up a trust in Victoria?

We now arrange for assessment and payment of stamp duty of your trust deed with the State Revenue Office Victoria with our new Stamp Duty — trusts VIC service.

Under the law, you are required to pay stamp duty on trust deeds established in Victoria, with the exception of superannuation trust deeds, within 30 days of signing the deed.

Our fee is only $35 plus the government stamp duty fee.

You can use our service for any of the following types of trust:

Discretionary (Family) Trust;Unit Trust - fixed; andUnit Trust - non-fixedDeed of declrattion

Personal income tax measures

• From 1 July 2017, the Government will limit plant and equipment depreciation deductions to outlays actually incurred by investors in residential properties acquired from Budget night. Plant and equipment items are usually mechanical fixtures, or those that can be 'easily' removed from a property such as dishwashers and ceiling fans. These changes will apply on a prospective basis, with existing investments grandfathered.

More specifically:

Plant and equipment forming part of residential investment properties as of 9 May 2017 (including contracts already entered into at 7:30PM (AEST) on 9 May 2017) will continue to give rise to deductions for depreciation until either the investor no longer owns the asset, or the asset reaches the end of its effective life.

Investors who purchase plant and equipment for their residential investment property after 9 May 2017 will be able to claim a deduction over the effective life of the asset. However, subsequent owners of a property will be unable to claim deductions for plant and equipment purchased by a previous owner of that property. Acquisitions of existing plant and equipment items will be reflected in the cost base for CGT purposes for subsequent investors.

This is an integrity measure to address concerns that some plant and equipment items are being depreciated by successive investors in excess of their actual value.

• From 1 July 2017, the Government will disallow deductions for travel expenses related to inspecting, maintaining or collecting rent for a residential rental property.

This is an integrity measure to address concerns that many taxpayers have been claiming travel deductions without correctly apportioning costs, or have claimed travel costs that were for private travel purposes. This measure will not prevent investors from claiming a deduction for costs incurred in engaging third parties, such as real estate agents, for property management services.

• From 1 July 2019 the Government will increase the Medicare levy from 2% to 2.5% of taxable income.

Measures affecting small businesses

• Extending the $20,000 immediate write-off for small business.

Under current law, the $20,000 immediate write-off ends on 30 June 2017. However, the Government has proposed to extend the concession by 12 months to 30 June 2018 for businesses with an aggregated annual turnover less than $10 million.

This means small businesses will be able to immediately deduct purchases of eligible assets costing less than $20,000 first used or installed ready for use by 30 June 2018. Assets valued at $20,000 or more (which cannot be immediately deducted) can continue to be placed into the small business simplified depreciation pool (the pool) and depreciated at 15% in the first income year and 30% each income year thereafter. The pool balance can also be immediately deducted if the balance is less than $20,000 over this period.

• Measures affecting the GST regime

In order to improve the integrity of GST on property transactions, from 1 July 2018, purchasers of newly constructed residential properties or new subdivisions will be required to remit the GST directly to the ATO as part of settlement. Under the current law (where the GST is included in the purchase price and the developer remits the GST to the ATO), some developers are failing to remit the GST to the ATO despite having claimed GST credits on their construction costs. As most purchasers use conveyancing services to complete their purchase, they should experience minimal impact from these changes.

如果你作为一个Sole Trader (个体经营)，你不必开单独的一个商业银行帐户，但是如果有单独账户会方便很多。记账也比较容易和规范。

如果您以合伙，公司或信托形式经营，那您必须有一个单独的银行帐户。

澳洲几乎所有的银行都有商业账户服务。一般的账户分为两种，一种是交易账户，一种是储蓄账户。储蓄账户是不适合日常交易的。如果剩余资金充裕，可以选择开通交易账户后，另外在添加储蓄账户得到相对较高的利息收入。

今天在我们向大家推荐成本最低的三家银行。

1. 澳洲四大银行除了nab之外，商业交易账户都是收费的。一般每月10块。只有NAB 的 everyday business account 是不收月费的。而且也提供无限的ATM和在线交易。但是如果去银行柜台存取现金，支票等每次需要额外交费。所以如果需要柜台服务的话，不适合。

2. 真正免费的的商业账户还属西澳银行的Business Zero Transaction Account. 虽然没有利息（其实另外加开一个储蓄账户就可以了），但柜台，在线，ATM都是免费的。适合想要节省成本的企业。

3. Suncorp Business Everyday Account 几乎和西澳银行一样，除了有最低存款的限制2，000块和最高每月30次的取款（不包括ATM取款）。当余额少于2，000块需要5块的月费。而如果每月超过30次的非ATM取款，也需要额外缴费。

申请账户的手续可在银行网点办理，需带上个人身份资料。信托需带上原件（Trust Deed）,公司需提供ACN。

商业账户开户的同时需要提供ABN，如果您还没有申请ABN，可以到我们的网站上直接申请 www.cpabusiness.com.au

你是否厭倦了早九晚五的辦公室？是否覺得被一份工資所困住，而不是一份事業？或者有很好的商業想法卻不知如開始？

創業需要研究，一定程度風險承受能力，激情還有規劃不幸的是，足夠的熱情，金錢或人才都不可以保證商業的成功。雖然在商業評估和市場調查階段可能會有很複雜的情緒，即興奮，又為可能的財務風險而擔憂。這時您需要保持冷靜，保持你的心態平和。

在這個階段有一些非常重要的決定，如果你在堅實的基礎上建立業務，你將提高你的長期成功的機會。今天，我們就和你分享澳洲創業步驟和注意事項。希望對你有所幫助中。

理想情況下，您需要準備一份商業計劃，記錄您未來的藍圖，包括財務預測。您的商業計劃應概述您的計劃在何處開展業務以及打算如何到達目標。它不只是一份文件來滿足融資的需要。太多的創業者沒有商業計劃，因為他們在等待更多的確定性。但你的商業計劃應該引導你的活動，而不是反過來。

讓我們來看看你的創業公司的七個關係領域。

1.財務 - 在你投資數百小時的研究之前，你需要確保經營理念在財務上可行。開始時計算所有啟動成本，包括IT費用，工廠和設備，車輛，家具，營銷，財產裝修成本和專業費用，包括法律和會計。

接下來，您需要預計未來12個月的營運和收入。這不容易，你需要做假設。我們可以根據你的最佳，最差和可能的情況幫助你進行一些財務建模。如果你結合你的收入和支出預測，預算出現金流，也將有助於確定你是否可能需要額外資金來資助業務。然後，您可以為生意的第一年生成損益的預測。

2.商業結構 - 您的商業結構是您的業務的支柱，在為您的業務選擇最合適的結構時，您需要考慮以下問題，包括資產保護，最低稅率，您的行業風險狀況以及可能接納新合作夥伴未來。因此，很多時候，您的業務結構將是基於每個問題的相對重要性的折衷。

澳大利亞最常見的稅收結構是獨資，合夥，公司和信託。每一項都有不同的法律和稅務義務，您可以諮詢我們，因為錯誤的結構可能會造成“災難性”的後果。同時我們也提供在線註冊服務。

3.會計軟件 - 您是否需要一個基於雲的解決方案或桌面程序。基於雲的解決方案允許您通過互聯網訪問軟件和數據文件。您的數據安全地存儲在雲端，而不是您的本地硬盤驅動器服務器上，這意味著您可以隨時隨地使用任何設備（包括您的手機或平板電腦）訪問您的財務數據。

糟糕的財務記錄是商業失敗的最大原因之一。準確的財務記錄可以讓你做出明智的業務決策。作為會計師，我們的優先事項之一是幫助你最大限度地降低成本。

4.保險 - 在商業中，您需要管理風險，保險旨在包括您的財務損失，如果發生火災或其它不可控事件。保險不能改變發生的事，但它有效地將潛在損失的成本轉移給保險公司。您可能需要的保險類型將取決於您所經營的業務類型和您的經營的行業。

•工人賠償保險（如果您有員工） •第三方個人保險（您擁有的汽車） •公共責任保險

有一個商業保險的列表，包括建築和內容，汽車，專業賠償，股票，工具，公共責任，稅務審計，收入保護和其他。我們總是提供的一條建議是，你不只需要適當的保險，但你也需要足夠的保險。如果你的保險不足，一個突發事件足可以將一個企業摧毀。

5.商業註冊 - 在啟動階段需要考慮一些註冊。首先，您需要檢查商業名稱的是否。如果商家名稱可用，您可以註冊該名稱，然後檢查您的網站的域名的可用性。接下來，您可以申請獲得澳大利亞商業號碼（ABN）和稅號（TFN）。根據您的預計營業額，您可能需要註冊GST。如果您希望聘用員工，還需要額外註冊PAYG預扣稅，員工退休金工傷賠償保險。我們提供以上所有的註冊服務。

如果您已經開發了一些知識產權，您需要查看註冊商標，這是一種識別獨特產品或服務的方式。商標不只是“標誌”，它可以是字母，數字，詞語，短語，聲音，氣味，形狀，標誌，圖片，包裝或這些的組合。您可以在IP Australia在線申請商標。

6.營銷計劃 - 在數字時代，你的營銷可能是成功的關鍵。你需要一個營銷計劃和令人印象深刻的品牌，與你的目標市場產生共鳴。

您的品牌不僅是一個名稱，也包括標誌和口號。您的商業名稱是您的品牌的一個非常重要的部分。您的口號或聲明需要告訴潛在客戶您提供什麼，甚至闡明您的不同點。

您的網站也是您的營銷中心，您需要一個響應式的吸引潛在客戶網站，其中包括號召性用語，獲取電子郵件列表和電子郵件營銷系統。您還需要將您的生意添加到各種商業名錄中，包括Google+和各種目錄網站，包括Hotfrog和True Local。此外，為了最大的營銷效果，您還需要考慮社交媒體帳戶與Facebook，YouTube和Twitter。

7.法律 - 根據您的業務結構，行業，是否僱用人員，是否租憑商業資產等，在開展業務時需要考慮一些法律問題。例如，公平貿易法律適用於產品安全和標準以及實踐守則。還有關於員工的公平工作法，作為雇主，您需要了解您的企業的就業和薪資法規和義務。您可能需要考慮的其他法律文件包括不披露協議（NDA），僱員和承包商協議，銷售和採購條款，標準和操作規範，租賃和商業協議，免責聲明等等。

總結 有一句古話：“不定計劃就是計劃失敗。”這對打開開始創業的人來說都是有價值的建議和警告。上面的清單應該提供一個有用的指南。在開始業務時，尋求專業會計和法律諮詢很重要，請今天就與我們聯繫。

Important:You should seek professional advice before deciding on your business structure because people have different personal circumstances and business objectives. Contact CPA Business Solutions today for a first hour Free consultation on your business structure.

The four main business structures are:

Sole trader

A sole trader is the simplest and relatively inexpensive business structure that you can choose when starting a business in Australia. It gives you full control of your assets and business decisions and requires fewer reporting requirements and is generally a low-cost structure. It allows you to use your personal TFN to lodge tax returns. It doesn't require a separate business bank account and you must keep the financial records for 5 years.

However a sole trader has unlimited liability which put all your personal assets are at risk if things go wrong. Another disadvantage is you can't split business profits or losses made with family members and you're personally liable to pay tax on all the income derived.

Company

A company is a separate legal entity which has the same rights as a natural person and can incur debt, sue and be sued. The company’s owners (the shareholders) can limit their personal liability and are generally not liable for company debts.

A company is a more complex business structure to start and run and involves higher set up and running costs than other structures. Company require a separate bank account from individuals. The money the business earns belongs to the company and current tax rate for small business is 28.5%.

Partnership

A partnership involves a number of people who carry on a business together. It's relatively easy and inexpensive to set up. A partnership is not a separate entity and your business partners are personally liable for the debts of the business.

You have shared control and management of the business with your partners. The partnerships don’t pay income tax on the income earned. You and each of your partners pay tax on the share of the net partnership income you each receive.

Trust

A trust is an obligation imposed on a person - a trustee - to hold property or assets for beneficiaries. It requires a formal trust deed that outlines how the trust operates.

In Australia, family trust is one of most popular business structure as it provides the both asset protection and profits split to family members.

为便利广大澳洲華人生意和自雇人士，澳中会计师事务所正式推出在线中文注册服务。让您10分钟轻松注册。

1. 公司注册服务

办理程序：

完成在线申请表格并付费。邮件通知您注册提交。2小时至一个工作日内会将资料文件发送到您的邮箱。

您所获得的资料文件包括：

ACN (Australian Company Number) - 公司号码

ASIC Certificate of Incorporation (Original) - 公司证书

Member Consent Forms - 股东签字页

Officer Consent Forms - 董事和公司秘书签字页

Share Certificates - 公司股份证明书

Register of Members - 公司成员登记证书

Constitution - 公司章程

2. ABN/GST/TFN/PAYG注册服务

办理程序：

选择注册项目，可以同时选择ABN/GST/TFN/PAYG。注册完成在线申请表格并付费。邮件通知您注册提交。通常情况下当天注册。我们会在成功注册后的两小时内会将文件发送您的邮箱。