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发表于 2009-2-28 10:29:50
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<P><A href="http://www.asic.gov.au/asic/asic.nsf/byheadline/Registering+not-for-profit+or+charitable+organisations?openDocument">查了一下</A>，还挺麻烦：</P>
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<P><FONT face=Arial><STRONG><FONT size=4>Registering not-for-profit or charitable organisations <BR><BR></FONT></STRONG><FONT size=2>The information in this guide provides general advice on the differences between a company structure and an incorporated association. Before you register your organisation, you should consider what structure best suits your organisation's purposes.</FONT></FONT><BR><BR><B><FONT face=Arial size=2>The company structure</FONT></B><BR><FONT face=Arial size=2>Under a company structure, charitable or not-for-profit organisations will generally be registered as public companies that are limited by guarantee. Limited by guarantee means the liability of the company's members is limited to the amount the members undertake to contribute to the property of the company if it is wound up.</FONT><BR><BR><FONT face=Arial size=2>Registration of a company creates a legal entity separate from its members. The company can hold property and can sue and be sued. </FONT><BR><BR><FONT face=Arial size=2>Companies are registered under the Corporations Act 2001, which is Commonwealth legislation administered by ASIC. A company's registration is recognised Australia wide.</FONT><BR><BR><FONT face=Arial size=2>At the very least a public company must:</FONT> </P>
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<LI><FONT face=Arial size=2>Have at least 3 directors and 1 secretary;</FONT>
<LI><FONT face=Arial size=2>Have at least 1 member;</FONT>
<LI><FONT face=Arial size=2>Have a registered office address and principal place of business located in Australia;</FONT>
<LI><FONT face=Arial size=2>Have its registered office open and accessible to the public;</FONT>
<LI><FONT face=Arial size=2>Be internally managed by a Constitution or Replaceable rules;</FONT>
<LI><FONT face=Arial size=2>Maintain a register of its members;</FONT>
<LI><FONT face=Arial size=2>Keep a record of all directors' and members' meeting minutes and resolutions;</FONT>
<LI><FONT face=Arial size=2>Appoint a registered company auditor within 1 month of its registration;</FONT>
<LI><FONT face=Arial size=2>Keep proper financial records</FONT>
<LI><FONT face=Arial size=2>Prepare, have audited and lodge financial statements and reports at the end of every financial year;</FONT>
<LI><FONT face=Arial size=2>Send to its members a copy of its financial statements and reports, unless the member has a standing arrangement with the company not to receive them;</FONT>
<LI><FONT face=Arial size=2>Hold an Annual General Meeting once every calendar year within 5 months of the end of its financial year;</FONT>
<LI><FONT face=Arial size=2>Receive and review an annual company statement and pay an annual review fee. A charitable or not-for-profit company may be eligible for a reduced annual review fee if it meets the criteria under the definition of 'special purpose company' in regulation 3(a), (b), (c) or (d) of the Corporations (Review Fees) Regulations 2003; and </FONT>
<LI><FONT face=Arial size=2>Lodge notices whenever changes to its officeholders, office addresses, constitution and its name occur within specified timeframes as determined by the Corporations Act 2001. As a general guide please refer to "Legal obligations of a company" on our website at www.asic.gov.au/companies for more information.</FONT></LI></UL>
<P><BR><FONT face=Arial size=2>A company limited by guarantee may also be registered without the word "Limited" in its name. This is only possible if its constitution:</FONT> </P>
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<LI><FONT face=Arial size=2>requires the company to pursue charitable purposes only and to apply its income promoting those purposes; and</FONT>
<LI><FONT face=Arial size=2>prohibits the company making distributions to its members and paying fees to its directors; and</FONT>
<LI><FONT face=Arial size=2>requires the directors to approve all other payments the company makes to directors.</FONT></LI></OL>
<P><BR><B><FONT face=Arial size=2>Incorporated Association</FONT></B><BR><FONT face=Arial size=2>Associations are incorporated under State and Territory Associations Incorporation legislation, which is not administered by ASIC, but by the various state authorities. An incorporated association is also a legal entity separate from its individual members that can hold property, sue and be sued. Incorporating an association in a State or Territory restricts the organisation to operating in its home jurisdiction. For example, an association incorporated under the Associations Incorporation Act of New South Wales may only carry on business in New South Wales.</FONT><BR><BR><FONT face=Arial size=2>The Associations Incorporation Acts provide a simple and more affordable means of creating a separate legal entity for small, community based groups with limited resources. The Associations Incorporation Acts impose less onerous conditions than the Corporations Act 2001 that governs the activities of companies.</FONT><BR><BR><FONT face=Arial size=2>As legislation differs in each state or territory, it is difficult to outline detailed requirements for incorporated associations, but basically an incorporated association may need to:</FONT> </P>
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<LI><FONT face=Arial size=2>Have a committee, responsible for managing the association;</FONT>
<LI><FONT face=Arial size=2>Have a public officer and notify any changes in that position;</FONT>
<LI><FONT face=Arial size=2>Have a registered office in its state of incorporation; </FONT>
<LI><FONT face=Arial size=2>Act in accordance with its objects and rules;</FONT>
<LI><FONT face=Arial size=2>Hold an Annual General Meeting once every calendar year;</FONT>
<LI><FONT face=Arial size=2>Lodge an Annual Statement every year;</FONT>
<LI><FONT face=Arial size=2>Keep proper accounting records and, in some states prepare, have audited and lodge financial statements;</FONT>
<LI><FONT face=Arial size=2>Keep minutes of all committee and general meetings.</FONT>
<LI><FONT face=Arial size=2>Keep registers of members and all committee members</FONT>
<LI><FONT face=Arial size=2>Have a common seal</FONT></LI></UL>
<P><BR><FONT face=Arial size=2>For further information about incorporating an association and its post incorporation obligations please visit the website of the relevant state authority (outlined below) in the state you wish to incorporate your association. </FONT><BR><BR><B><FONT face=Arial size=2>Register General's Office – Australian Capital Territory</FONT></B><BR><A href="http://www.rgo.act.gov.au/"><FONT face=Arial color=#0000ff size=2>www.rgo.act.gov.au</FONT></A><BR><BR><B><FONT face=Arial size=2>Office of Fair Trading – New South Wales</FONT></B><BR><A href="http://www.fairtrading.nsw.gov.au/business/associations.html"><FONT face=Arial color=#0000ff size=2>www.fairtrading.nsw.gov.au/business/associations.html</FONT></A><BR><BR><B><FONT face=Arial size=2>Consumer and Business Affairs – Northern Territory</FONT></B><BR><A href="http://www.justice.nt.gov.au/"><FONT face=Arial color=#0000ff size=2>www.justice.nt.gov.au</FONT></A><BR><BR><B><FONT face=Arial size=2>Office of Fair Trading – Queensland</FONT></B><BR><A href="http://www.consumer.qld.gov.au/"><FONT face=Arial color=#0000ff size=2>www.consumer.qld.gov.au</FONT></A><BR><BR><B><FONT face=Arial size=2>Office of Consumer & Business Affairs – South Australia</FONT></B><BR><A href="http://www.ocba.sa.gov.au/"><FONT face=Arial color=#0000ff size=2>www.ocba.sa.gov.au</FONT></A><BR><BR><B><FONT face=Arial size=2>Office of Consumer Affairs & Fair Trading - Tasmania</FONT></B><BR><A href="http://www.consumer.tas.gov.au/"><FONT face=Arial color=#0000ff size=2>www.consumer.tas.gov.au</FONT></A><BR><BR><B><FONT face=Arial size=2>Consumer Affairs – Victoria</FONT></B><BR><A href="http://www.consumer.vic.gov.au/"><FONT face=Arial color=#0000ff size=2>www.consumer.vic.gov.au</FONT></A><FONT face=Arial size=2> </FONT><BR><BR><B><FONT face=Arial size=2>Consumer and Employment Protection – Western Australia</FONT></B><BR><A href="http://www.docep.wa.gov.au/"><FONT face=Arial color=#0000ff size=2>www.docep.wa.gov.au</FONT></A><BR><BR><FONT face=Arial size=2>Please refer to the State Government section of your local telephone directory for the contact telephone number for the relevant state authority.</FONT><BR><BR><B><FONT face=Arial size=2>Incorporated association wishing to carry on business outside its home jurisdiction</FONT></B><BR><FONT face=Arial size=2>An incorporated association may become registered under the Corporations Act 2001, to enable it to carry on business in other states or territories outside of its home jurisdiction without the need to register as a company. The incorporated association will become an Australian Registered Body and upon registration will be allocated an Australian Registered Body Number. Please read our information sheet, "Registrable Australian Bodies" available from our website at www.asic.gov.au/infosheets for further details on registration and post registration obligations.</FONT><BR><BR><B><FONT face=Arial size=2>Further information</FONT></B><BR><FONT face=Arial size=2>This information should be used as a guide only. ASIC is unable to provide you with advice on what structure is best for your charitable or not-for-profit organisation. You should consult the relevant legislation including the Corporations Act 2001, Corporations Regulations 2001 and each of the State and Territory legislation on Associations Incorporation on any specific matter of law. If you have any doubt about whether your organisation needs to be registered, or the nature of its obligations after registration, you should seek advice from a solicitor, accountant or other professional person.</FONT><BR><BR><FONT face=Arial size=2>For information on how to register a company or Australian Registrable Body visit our website or contact us</FONT><FONT face=Arial size=2> on 1300 300 630</FONT><FONT face=Arial size=2>.</FONT><BR></P> |
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楼主: 澳洲大头
IP卡
狗仔卡
发表于 2009-2-28 06:27:10
显身卡
发表于 2009-2-28 06:53:42
，告诉我一声就中。 卖不出去别找我，嘿嘿
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