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What would
you like to grow?

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4 (ASX)

14

17

20

24

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28

30

10

39

11

42

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44

13

46

14 2011

49

15

52

16

53

770
3,700 4,000

18

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200

50
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11 3 1
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1 2007 Mercer

2001

1959
1959

2 www.immi.gov.au

15
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20099.25
15
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6 Axiss www.asx.com.au
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9 FIRB 2007-2008, p.7


10 www.firb.gov.au 2009 3

2001 The Corporations Act


2001

proprietary companiespublic
companies
ASX

Limited
Ltd

(the Corporations Act)

(ASIC)

ARBN

50

(Proprietary
Limited) (Pty Ltd)

2 5

1
250
50

11

(Trade Practices
Act 1974)

9
(ACN)

(ABN)(GST)

(ABN)
(TFN)

14

28
28

28
28

12

(public officer)

13


(ASX)

(ASX)
ASX

1987

1998 10 13 2006

7
25 (SFE)

150

150

12

40

1 500

15

500
2,000
400
2,000
25%

CHESS
CHESS

CDIs

http://www.pwc.com.au/legal/publications/index.htm

20
2

16

(Electronic Travel Authority)

457
4
457

12

457

4
150/

/
|

2009-2010
14%11.5

457
2009 9 14 2008
457 400
457

457

2009 9 14 457

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457 2009 9 14

2009 9 14 457

2009 9 14 457

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18

19

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o

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(ATO)

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25A

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100%

100%

30%

10%

2001 7 1

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21

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EVSCLP) 2007 1
1

1989
8 16

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125%

100%

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100%
175%
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2 45%
40%

o
o

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12
2002 7 1

2006 12 31
(Pooled Development Funds PDF)

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15%
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Act2002) (Innovation Australia)

2.5

1
1

30%

30%

10%

2 2008 12 13
2009 12 31 2009 12 31
50%
1

22

2 2008 12 13 2009
6 30 2010 6 30
30% 2010
7 1 2010 12 31
10% 2009 7
1 2009 12 31 2010 12 31

10%
2 1
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(Enhanced Projects By-laws Scheme,(By-law 71))
1

2010 1 1

12 31

2010 7 1 2011 12 31
5.5%

63.8

(the Customs Act)


8

5%
10% (Tariff Concession Order)
(By-Laws) (Free Trade
Agreements FTAs)

ASEAN-Australia-New
Zealand Free Trade Agreement (AANZFTA)
Singapore-Australia FTA
(SAFTA)
Thailand-Australia FTA
(TAFTA)
Australia-United States
FTA (AUSFTA)
Australia-New Zealand
Closer Economic Relations (ANZCERTA)
Australia-Chile FTA (ACFTA)

Australia-China FTA
Negotiations
Australia-Gulf Cooperation
Council (GCC) FTA Negotiations
Australia-Japan FTA
Negotiations
Australia-Korea FTA
Negotiations
Australia-Malaysia FTA
Negotiations
Pacific Agreement on
Closer Economic Relations (PACER)
Trans-Pacific Partnership
Agreement

2009

23

24

(GST)

(GST)
2000 7 1 (GST)
(VAT)

10%

o
o
o
o
o

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o


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Protection Service)

(margin scheme)

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2

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o

26

2010 7 1

o
o

o
o
o

27

(Fringe Benefit Tax,FBT)

1845%2011630
1854,550
(Medicare)

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1%

(accruals
taxation system)

9%2011630
42,220

1985919
199992112
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(TOFA)

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29

20063272005
(Workplace Relations Amendment (Work
Choices) Act 2005 (Cth))

2009 7 1
(Fair Work) 2009
(Fair Work Act 2009 (Cth)) (FW Act)
10
2010 1 1

(national
system employers)

(referring state)

32

Fair Work Act


2009 7 1 (FW Act)

10 (NES)
2010 1 1
2010 1 1

(NAPSAs)

(FWA)

(BOOT )

FWA

(WorkChoice)
12

15

NES
10

, 38

18

12
24
4 5
/
4
/
10 /

/
5

/
/

(FWA)

33


2009
2009

2010 1 1

2010 1 1 12

(AWA)
(greenfields agreements)

(modern awards) (enterprise


agreements)

2010 1 1

(NAPSAs)

(BOOT Test)

200
(NAPSAs)
/

2010
108,300

34

100

6
1

o
(NAPSAs)
o ( 2010 108,300
()

54,150 2010

26
26

35

1992
(Superannuation Guarantee (Administration) Act 1992 (Cth))

(ATO)
9%
20102011
42,220

36


1998 (The Privacy Act 1998)
(NPPs)

2005
(Workplace Surveillance Act 2005)

1975 Racial Discrimination Act


1975 (Cth)
1984 Sex Discrimination Act 1984
(Cth)
Disability Discrimination Act
(Cth)
1986 Australian Human
Rights Commission Act 1986 (Cth)
2004 Age Discrimination Act 2004
(Cth)

1999
(Equal Opportunity for Women in the
Workplace Act 1999 (Cth)) 100

(EOWA)

(Productivity Commission)

(Australian Prudential Regulation Authority)

37


2009 7 1

(genuine disposal
restriction)
7
10 7
(genuine disposal
restriction) 5,000
2010
(salary sacrifice share plans)
2009 7
1
2009 6 30

38

1974 (Trade Practices Act 1974)


(Cth)

1995 (Trade Marks Act 1995) (Cth)

10
10

2001 7

(Patent Co-Operation Treaty)

510

2003 (Design Act 2003) (Cth)

(Paris Convention for the


Protection of Industrial Property)

1968 (Copyright Act


1968)(Cth)

70

(Berne Convention
for the Protection of Literary and Artistic Works)

(Electronic Rights Management)

1990 (Patents Act


1990)(Cth) 20

40


.au com.auedu.au
org.au

2 2

ICANN

1998

41

Trade Practices Act


1974 (Trade Practices Act)(Cth)

o
o

1980410
(UN Convention on Contracts
for the International Sale of Goods)

10 ,
(Trade Practices Act)
2001 (Australian
Securities and Investments Commission Act 2001) (Cth)

2011

43

1
12 10%
50
10

(ACCC)

(ACCC)

45

(Ramsar)

(corporations power)

(the National Packaging Covenant)


2007
(National Greenhouse and Energy Reporting
Act 2007)(Cth)
2006

2003

2007123
(Kyoto Protocol)
20121990
108%2050
200060%
20205%200

47

Murray Darling
(Murray Darling Basin)

48

2011

49

2011 7 28

(Securing a Clean Energy


Future the Australian Governments Climate Change
Plan)
2012 7 1

(http://www.pwc.com.au/publications/carbonprice/index.htm)

201571
$23/CO2-e
2.5%

25,000(CO2-e)

2007 (National Greenhouse


and Energy Reporting Act 2007)
(UJV)
UJV

(Liability
Transfer Certificate)

1997420

GST
/
(VAT/GST) GST

GST
GSTGST

20118

http://www.pwc.com.au/publications/carbon-price.

7 2
(RSPT)
(MRRT) (PRRT)
2012 7 1
MRRT
PRRT
(North West Shelf)MRRT
RSPT
30% 25%MRRT
7%

15
RSPT

30%RER
(Henry Review)
29% 28%

MRRT

MRRT
MRRT

http://www.pwc.com.au/tax/publications.

http://www.pwc.com.au/chinapractice/mandarin/publications.
50

(Client Relationship
Partner)



(Trade Practices Act)
(ACCC)

52

pwc.com.au

Cathy Li ()

: +61 3 8603 5712


cathy.li@au.pwc.com

John Cannings

Andrew Wheeler

: +61 2 8266 6410


john.cannings@au.pwc.com

: +61 2 8266 6401


andrew.wheeler@au.pwc.com

Kathleen Ward

Steven Maarbani

: +61 2 8266 6540


kathleen.ward@au.pwc.com

Nick Brown

Sophie Cockayne

: +61 2 8266 0813


nick.brown@au.pwc.com

: +61 2 8266 6642


sophie.cockayne@au.pwc.com

Brett Feltham

Tim Manefield

: +61 2 8266 2939


tim.manefield@au.pwc.com

: +61 2 8266 9375


brett.feltham@au.pwc.com

: +61 2 8266 6834


steven.maarbani@au.pwc.com

2011

(www.pwc.com) 15014.6

200911

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