Professional Documents
Culture Documents
au
What would
you like to grow?
10
4 (ASX)
14
17
20
24
(GST)
28
30
10
39
11
42
12
44
13
46
14 2011
49
15
52
16
53
770
3,700 4,000
18
200 50
200
50
2005 6
30.8%17.3%
2
12.7%
2010 2,200
83.5
78.5
12 2 6 8
11 3 1
28C
16C
1 2007 Mercer
2001
1959
1959
2 www.immi.gov.au
15
3
19903.3%
20099.25
15
2.5%
1992 11% 2010 7
5.3%
1.29
50%
7
15%
99%
36% 30%
OECD
30%
32006Economic 2006
4 Axiss
6 Axiss www.asx.com.au
7 Axiss
5 2004
FIRB
1975
FATA
15%
40%
) 2.31
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2.31
2.31
10.04
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5
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8 2006-2007 7
Austrade
FIRB
10
FIRB
.
:
12
proprietary companiespublic
companies
ASX
Limited
Ltd
(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
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
2010 1 1
457 2009 9 14
2009 9 14 457
2009 9 14 457
457
457
18
19
o
o
30%
(OECD)
(ATO)
-25A
25A
100%
100%
100%
30%
10%
2001 7 1
75%
30%
21
1989
8 16
2010 7 1
125%
100%
175% 5
100%
175%
2010 7 1
2 45%
40%
o
o
o ;
12
2002 7 1
2006 12 31
(Pooled Development Funds PDF)
25%
15%
(imputation credits)
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
30% 10%
(AusIndustry)
(Enhanced Projects By-laws Scheme,(By-law 71))
1
2010 1 1
12 31
2010 7 1 2011 12 31
5.5%
63.8
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
7.5 15
10%
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o
(Australian Customs and Border
Protection Service)
(margin scheme)
1/11
2
o
o
o
o
o
o
26
2010 7 1
o
o
o
o
o
27
1845%2011630
1854,550
(Medicare)
1.5%
1%
(accruals
taxation system)
9%2011630
42,220
1985919
199992112
50%
(TOFA)
200371
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
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)
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)
1999
(Equal Opportunity for Women in the
Workplace Act 1999 (Cth)) 100
(EOWA)
(Productivity Commission)
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
10
10
2001 7
510
70
(Berne Convention
for the Protection of Literary and Artistic Works)
40
.au com.auedu.au
org.au
2 2
ICANN
1998
41
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)
2003
2007123
(Kyoto Protocol)
20121990
108%2050
200060%
20205%200
47
Murray Darling
(Murray Darling Basin)
48
2011
49
2011 7 28
(http://www.pwc.com.au/publications/carbonprice/index.htm)
201571
$23/CO2-e
2.5%
25,000(CO2-e)
(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 ()
John Cannings
Andrew Wheeler
Kathleen Ward
Steven Maarbani
Nick Brown
Sophie Cockayne
Brett Feltham
Tim Manefield
2011
(www.pwc.com) 15014.6
200911