Shadow directors under the Corporations Law

Contact: David Noakes of Allens Arthur Robinson

Natcomp Technology Australia Pty Ltd v Graiche involved the liquidation of Amtech Industries Pty Ltd (Amtech ). The appellant creditor brought proceedings to the NSW Court of Appeal against the respondent, arguing that his involvement in Amtech was so great that he was either a de facto or shadow director and accordingly liable under the insolvent trading provisions.

Under the Corporations Law , a 'director' includes a person:

* who is not validly appointed as a director if they act in the position of a director, or
* to whom the directors of the company are accustomed to acting in accordance with that person's instructions or wishes.

However, a 'director' does not include a person giving advice in the proper performance of functions attaching to their professional capacity or their business relationship with directors of the corporation.

The respondent had previously accompanied the appointed directors of Amtech and the managing director of the appellant to a trade fair in Taiwan, at which the respondent distributed a business card which carried the Amtech logo, the company's address, and described the respondent as 'CEO' of the company. The respondent also informed the managing director of the appellant that he was at the fair as a representative of Amtech and frequently used the term 'we at Amtech' when discussing the potential of Amtech to build a strong trading relationship with the appellant. On other occasions, the respondent had been introduced to various business contacts as the 'brains behind Amtech', the company's business adviser and as someone who had a financial interest in the company.

When determining the conduct and circumstances relevant to the question of whether the respondent was acting as either 'shadow' or 'de facto' director, the Court considered whether he:

* exercised actual (and statutorily extended) top-level management functions;
* acted with full discretion, in the case of a small company, 'as the company', in relation to matters of great importance to it (other than as an arms' length expert engaged for a limited purpose);
* performed the duties of a 'director' in the context of the operations, circumstances and size of the particular company concerned; and
* was reasonable perceived as a 'director' by outsiders who deal with the company (which may aid a conclusion that the supposed director held himself or herself out as such).

Neither the trial judge nor the Court of Appeal were convinced that the respondent was a 'shadow' or 'de facto' director. In particular, the Court of Appeal considered there was no evidence that the respondent was involved in any fashion in the principal aspect of the company's business, namely the sale of computer packages, nor was the respondent involved in the company's day-to-day operations. The Court found that the respondent's involvement with Amtech was "limited to an interest in the development and marketing of possible new products".

多种合法退税方式介绍

最近国内的股票和房市可谓双丰收。一扫半年一年前的晦气。不但北京上海的房价节节高升，而且越来越多的目光放远于海外了。想多谈谈澳洲投资和国内的一些区别，先从税务方面下手，特别也让大家获得一些税务上的知识。在国内，一说避税，总会把它与逃税归为一类，好像是犯法的。其实在澳洲合理避税是让自己得到更公平的待遇，拿会缴的多余的税。许多的退税方式（前提是你需要掌握澳洲报税的基本知识）都是法律允许的。

　　1、投资澳洲房产

　　首当其冲是最好退税的方式。可以在银行的利息，土地税，水电费，维护，折旧等,几乎有关投资房屋的购买花费都是扣税的。如果你的花费大于你的收入（房租收入）退税更多。所以有些聪明人为了退税最大化，搁几年就调整贷款结构，让花费总是略大于收入，这样就可以尽可能退回多的税。

　　2、股票的杠杆投资（Margin Lending）

　　股票的Margin Lending是一种杠杆作用的放大投资，利用股票的Margin Lending你自己出60%，银行出40%。好处是Margin Lending的利息可退税。假设你股票的Margin Lending赚15%，如果Margin Lending的利息为9%，而你的收入是属于税率为45%的那一类，那么你实际上净赚15% - 9%x（1-0.45） = 10.05%。这便是借别人的钱赚钱，而且还可以退税。

　　3、转移到养老金帐户

　　如果突然在股票赚了一笔，一个应急的办法就是提高你工资转去养老金帐户部分的比例，简言之就是多放钱到养老金账户，因为这部分只交15%的税，按一般人薪水的情况，都是处于税率为30%到45%的那一类，于是可以退回15%到30%的税来。

　　4、夫妻避税

　　这是非常有趣的退税方式。如果夫妻收入一高一低或者是一有一无，则通过收入高方为低方买配偶退休金可获得最高$540的税务优惠、或者把本来双方平均共同拥有的房产改为高方占比例高些、或高方为低方付出家务工资（出示正规的书面凭证），达到降低高方税率而省下几百甚至几千块澳币。

　　5，家庭基金

　　成立一个家庭基金，特别是生意经营者。这样生意所带来的营利可分摊给每个家庭成员。

　　6、打工者省税

　　一般来说，完完全全的一般打工仔，是没有太多项目可以报税的，以下是工作相关可以退税的费用，工会会费、太阳眼镜、工作用鞋等。报读和打工有关的课程学费包括课本、参考资料、听讲座、交通费等。超时工作的餐费。打第二份工的交通费、误餐费等。临时工的电话费、手机费、订报费等。但是如果参与多种经营，就有丰富多彩的退税空间，例如打工之余炒股票，年交易次数40以上，投入资金数万。能赚钱最好，如果亏钱，可报损失，作为负数合并在你的年收入里而少缴税，等于让税务局帮你买了部分单。 注册一个公司名字来代替你个人名字来从事同样的工作。这些途径也可以帮到你退税。


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