text:
Australian residents are generally taxed from all global sources of income. People who are only temporary residents of Australia are generally taxed only on income earned within Australia. Some individuals may be classified as an Australian resident for tax purposes even if, in the normal sense of the term, they are not an Australian citizen or permanent resident.
0 – 18,200 0
18,201 – 37,000 19
37,001 – 90,000 32.5
90,001 – 180,000 37
180,001+ 45
A Medicare levy of 2% on taxable income also applies to most residents.
An additional Medicare levy surcharge of 1% to 1.5% on taxable income is levied on individuals with taxable income equal to or exceeding $90,000 who do not have private health insurance.
Income earners with a taxable income of $37,000 or less are entitled to a low income tax offset of $445. This amount is reduced by 1.5 cents for every dollar over $37,000.
Most companies pay instalments of tax on their income on a monthly or quarterly basis. Large companies with a turnover of AUD20 million or more are required to pay instalments on a monthly basis. A PAYG instalment system does not apply to companies with an annual tax liability of AUD8,000 that is not registered for GST. Corporations file an annual tax return with the Australian Taxation Office, generally due by the 15th of July.
There is no social security in Australia. Employers are required to contribute 9.5% of an employee's earnings base to a registered superannuation fund or retirement savings account on the employee's behalf.
If the employee does not have private health insurance, they are a Medicare Levy Surcharge applies to their taxable income.
The Medicare Levy Surcharge rates are as follows:
Base Tier Tier 1 Tier 2 Tier 3
Single Threshold $90,000 or less $90,001 – $105,000 $105,001 – $140,000 $140,001 or more
Family Threshold $180,000 or less $180,001 – $210,000 $210,001 – $280,000 $280,001 or more
Medicare Levy Surcharge 0% 1% 1.25% 1.5%
Employer Social Security Limits ?
There is a maximum income base for employer superannuation contributions. For 2018/19, this is $54,030 per quarter (or $216,120 per year).
Employee Social Security Limits ?
Tax-deductible superannuation contributions (i.e. concessional superannuation contributions) are capped at $25,000 per year for every employee. Excess contributions are subject to tax.
Employees may also make non-concessional superannuation contributions if their superannuation balance is below $1.6 million, up to $100,000 per year or $300,000 over 3 years. Excess contributions are subject to a penalty tax rate.
Is employee social security deducted ?
Yes, concessional superannuation contributions are deducted from taxable income (see above).
Special Requirements for Expense Reimbursements to Employee ?
Expense reimbursements must be supported by a scanned expense receipt and approved expense report.
Public Pension/Retirement Allowances ?
There are no public or private pension schemes as such.
All employees have a pension account which is funded by superannuation contributions made throughout the employee's working life. Under the Superannuation Guarantee, employers must pay 9.5% of an employee's Ordinary Time Earnings up to the maximum superannuation base.
These superannuation contributions go into a registered superannuation fund or retirement savings account which the employee can draw down as a lump sum or income stream, upon satisfying a condition of release e.g. turning 65.
Are employees required to have private pension/retirement ?
Apart from contributions made under the Superannuation Guarantee, employees are also able to make concessional superannuation contributions up to $25,000 per year. Contributions made under the Superannuation Guarantee are considered concessional contributions, and are included in the $25,000 cap.
They may also make non-concessional contributions if their superannuation balance is below $1.6 million, up to $100,00o per year or $300,000 over 3 years.
Yes, statutory Medicare contributions are deducted at source through PAYG (Pay as You Go) Withholding. Almost all foreign nationals on a working visa, such as the Temporary Skill Shortage visa, are additionally required to be covered by private medical insurance that meets Department of Immigration and Border Protection (DIBP) requirements. Nationals of some countries will be covered by Reciprocal Health Care Agreements (RHCA) which allow individuals limited access to Medicare services. Private medical insurance is still recommended.
Shield GEO does not arrange private medical insurance directly but it is very easy to obtain.
No other forms of insurance are required.
Public Medical Insurance ?
Medicare gives Australian residents access to health care. It is partially funded by taxpayers who are required to pay a 2% Medicare levy on their taxable income.
Private Medical Insurance ?
Residents earning more than $90,000 in an income tax year who do not have private health insurance, are required to pay a Medicare levy surcharge of 1% – 1.5%, depending on their taxable income.
The government incentivises individuals to take up private medical insurance through Medicare levy surcharge exemptions and rebates on insurance premiums.
All foreign nationals on a working visa such as the Temporary Skill Shortage visa are required to have private medical insurance cover, that meets the Department of Home Affairs requirements. Nationals of some countries will be covered by Reciprocal Health Care Agreements (RHCA) which allow individuals limited access to Medicare services. Private medical insurance is still recommended.
Other Employee Insurance Required ?
Employees travelling outside Australia are recommended to have health insurance cover for the duration of their stay abroad. For business travel to the U.S., it is highly recommended for the employee to purchase travel insurance with medical insurance cover.
Private Medical Insurance Taxed ?
If the employer makes a contribution to the payment of private medical insurance premiums, it is taxed as a fringe benefit (effectively doubling the cost of the insurance).
There are tax-effective ways for an employer to provide private medical insurance.
No, but it is very easy to obtain.
Will contributions by employer/employee to private pension incur tax? ?
Concessional superannuation contributions are tax-deductible up to the annual cap of $25,000. These contributions are taxed at 15%. Contributions above this threshold are subject to the employee's marginal tax rate.
Non-concessional superannuation contributions are tax-free up to $100,00o per year or $300,000 over 3 years (for employees with less than $1.6 million in their superannuation account balances). Excess contributions are taxed at a penalty rate of 49% (47% + 2% Medicare levy).
General Employer of Record Service Terms
Are there taxes that apply to invoices ?
For foreign companies, a GST of 10% applies to the service fee only.
Minimum assignment length ?
Payment Currency ?
Onboarding Documents and Information Required ?
The following documents are required for onboarding:
Proof of identity or citizenship
For Australian citizens: valid Australian passport (photo identification page) only; or Australian citizenship/birth certificate accompanied by a driver's licence
For Australian permanent residents: Australian permanent residence visa label, accompanied by a valid overseas passport
Superannuation Choice form
Shield GEO CIF
Shield can sponsor work permits for foreign employees in Australia.
Work Permit processing time
The main work visa for Australia is called the TSS visa. To obtain a TSS the employee must be partaking in an 'eligible occupation'. A list of eligible occupations can be found here. The employer provides Shield with the employee's job description, job title and CV to make this assessment.
After eligibility is confirmed, the employee's personal documents which generally include professional and educational qualifications, a copy of their passport and other identity documents are collected. Depending on the employee's nationality and circumstances, they may need to show they meet the minimum English language requirements. An application is lodged. The employee needs to obtain private medical insurance in Australia (available online).
After approval the employee can enter Australia. The actual visa is issued and recorded electronically (it can be checked using the Visa Entitlement Verification Online or VEVO service). This means that upon arrival in Australia, the migration officials already have a record that the employee has an approved TSS visa.
Total processing time is at least 1 month.
Submission of original passport ?
The original passport is generally not required. A colour scanned copy qualifies.
Work Permit Submission Confirmation Documents ?
A Transaction Reference Number (TRN) is provided to the employee upon submission of the work permit application.
Work Permit Validity ?
Once the work permit application has been approved, the employee is notified in writing of the following information:
Visa grant number
Starting date of visa
Visa conditions
Are work permit processes different for different nationalities ?
Depending on their nationality, some employees are required to complete an English language test as part of the application. Although the core application process is the same for all nationalities, additional requirements may be applicable depending on the country of passport e.g. a language test, medical examination etc.
Can Work Permit be processed in country
The applicant can be in or outside Australia while their work permit application is being processed, subject to conditions.
If in Australia, the applicant must hold a substantive visa or a bridging visa A, B, or C. While the applicant may be allowed to enter Australia on a tourist visa, this would contradict their application for a work permit and they could be denied entry.
Is application processed in host or home country ?
This depends on whether the applicant is allowed to stay in Australia while their application is processed (see above).
Can employee be in host country when application lodged ?
Can employee travel in and out of host country when application lodged ?
The employee is allowed to travel in and out of Australia if their bridging visa allows this.
Work Permit – When Can Employee Start Work ?
The employee can start work within 90 days of the work permit being granted, subject to any employment-specific onboarding processes and requirements to pay a bond.
Employee required to attend consulate/embassy in home country? ?
Work Permit Dependent Process ?
Most working visas such as the Temporary Skill Shortage (TSS) visa allow eligible family members to join the visa holder in Australia as subsequent entrants.
The visa holder can apply for their dependents to join them in Australia via their Immi Account. Family members must meet health and character requirements.
Work Permit Approval Notification Process ?
Work Permit Restrictions ?
The employee is restricted to working for their sponsor for the duration of their visa. If they change sponsors, they may be required to submit a new visa application. The employee's salary is also not permitted to exceed the amount declared on the application.
When Can Employee Travel to Host Country ?
The employee may travel to the host country (Australia) as soon as the visa is approved. They are given 90 days to enter Australia and start work from the date of approval.
Switch Business Visa to Work Permit?
If the individual is holding a valid substantive visa e.g. Business Visa in Australia when the work permit application is being made, it is usually not necessary for the individual to go offshore and re-enter.
Does the visa lead to settlement/residency ?
If the employee holds TSS visa with the same employer for 2 or more years, they may apply for permanent residency. This applies if the employer is an approved Standard Business Sponsor and hires the employee on a full-time basis as a permanent employee. Shield can assist employees with alternative permanent residency pathways.
Notice Period to Cancel Work Permit ?
The notice period for work permit cancellation is 28 days.
Payroll and Tax in Australia
There are specific rules for payroll and taxation in Australia. The primary concerns for a foreign company that needs to comply with tax laws in Australia are: individual income tax for employees, social security costs, payroll tax, sales tax, withholding tax, business tax, workers' compensation and permanent establishment concerns.
Corporate Income Tax in Australia
Income Tax Rate in Australia
Corporate Tax Requirements in Australia
Employer's Social Security and Statutory Contributions
Employee's Social Security and Statutory Contributions
Payroll Tax in Australia
Sales Tax in Australia
Withholding Tax in Australia
Other Tax
Time to Prepare and Pay Taxes in Australia
Time Required to Start a Business in Australia
Frequency of Salary Payment
Invoice/Payslips Required
Minimum Wage in Australia
A remote payroll in Australia is where a foreign company, i.e. a non-resident company, payrolls a resident employee in Australia. One option for a non-resident company to payroll its employees (local and foreign) in Australia is to use a fully outsourced service like a GEO which will employ and payroll the staff on their behalf.
In some cases, a company will register their business in Australia under one of the forms available, but prefer to have another company administer its payroll. This can be accomplished through a payroll provider. It is important to note that the company, as the Employer of Record, is still fully responsible for compliance with employment, immigration, tax and payroll regulations. But the payroll calculations, payments and filings can all be outsourced to the payroll provider.
Larger companies with a commitment to Australia may wish to run their own local payroll for all employees, foreign and local. In order to accomplish this, they will have to complete incorporation, register the business and then hire the necessary staff. There will be a need for in country human resources personnel who have the background needed to manage a Australian payroll, and can fulfill all tax, withholding, and payroll requirements.
This approach carries significant cost and requires some knowledge of local employment and payroll regulations. The company will need a local accounting firm and potentially legal counsel to ensure full compliance with Australian employment laws.
Companies can outsource the employment and payroll of their staff in Australia to a GEO, like Shield GEO. This is possible for both foreign workers and Australian nationals. This is the easiest, fastest and safest way to payroll staff in Australia.
Shield GEO manages all aspects of payroll for workers in Australia including taxes, withholding, social security payments and other statutory requirements. Shield GEO becomes the Employer of Record and employs the staff on behalf of the client.
Setting up payroll in Australia
Currency ? Australian Dollar - AUD
The following documents and information relating to the employee are required for setting up payroll:
The employee is required to register for a Tax File Number (TFN). This can be done through myGov portal. Foreign passport holders in Australia who are holders of a visa with work rights can apply for a TFN online here.
Australia does not have 'Social Security' as such but it does have welfare and public healthcare services which are primarily funded by taxpayers. A 2% Medicare levy applies to taxable income and is withheld via payroll under PAYG (Pay As You Go).
Minimum employment conditions, for employees in the national workplace relations system, are covered by the National Employment Standards (NES). Further conditions can be set by awards, agreements, and other industrial instruments.
Companies in Australia are generally taxed at a rate of 30% of their net income. This includes corporate limited partnerships, strata title bodies corporate, trustees of corporate unit trusts and public trading trusts.
Businesses with an annual turnover of less than $50 million are subject to a 27.5% tax on income.
Payroll tax rates and thresholds in Australia differ between states and territories. If a company meets the minimum threshold it is held to the following rate:
ACT – 6.85%
New South Wales – 5.45%
Northern Territory – 5.50%
Queensland – 4.75%
South Australia – 4.95%
Tasmania – 6.1%
Victoria – 4.85%
Western Australia – 5.5%
The government levies Goods and Services Tax (GST) at a rate of 10% on most goods and services. Some goods and services are GST-exempt such as food (with some exceptions), exports, and most health, medical and educational supplies.
Dividends – 30%
Interest – 10% (for non-residents) or marginal income tax rates (for residents)
Royalties – 30% (for non-residents) or marginal income tax rates (for residents)
There are no state or municipal taxes on income in Australia.
Income Tax (Personal Allowance) ?
The tax-free threshold in Australia is AUD18,200.
Tax Year End Date ?
Tax Year End Documents ?
Payment summary with salary and deductions
PAYG summary or Group Certificate*
*From 2018, Group Certificates are being phased out and 'Single Touch Payroll' is being introduced which allows employees to view their tax and payroll information via the myGov portal.
Are tax residents subject to tax on their global income ?
Tax residents are taxed on their global income.
Standard Payroll Cycle ?
Standard Payment Date Per Month ?
The standard payment date is the 28th of every month.
The majority of payments are made via bank transfer.
The most common pay cycles are 12, 26 and 52. 4-weekly or 24 pay periods a year are extremely rare.
Payslips are required and must be provided within 1 working day of wages being paid. They may be provided electronically.
The national minimum wage is currently $18.93 per hours or $719.20 per 38-hour work week (as at 4 February 2019).
Each state has its own minimum wage. Employees paid under Industrial Awards have their own minimum wage based on the type of work they do, as classified by the Award.
Immigration and Work Permits in Australia
Foreign workers are required to have the proper visas and work permits in Australia, as established by immigration laws. To secure a visa for an employee, a company will generally first need to apply to be an 'standard business sponsor' through the Department of Home Affairs. The types of documents required for this process can be a problem for companies just entering the Australian market. If you have yet to complete the incorporation process you can use an outsourced management company or GEO Employer of Record to sponsor the employee for the necessary permits.
The most common skilled visa used within Australia is the Temporary Skill Shortage Visa (subclass 482). This visa allows skilled workers to come to Australia and work for an approved Australian business for up to four years. Workers who have been on the TSS visa for 2 years or more have increased access to applying for permanent residence visas (described in the table below).
There are some streamlined processing arrangements in place to help executives, managers and specialists who are coming to Australia as part of an intra-company transfer. These are especially targeted to assisting in transfers between Asia Pacific Economic Co-Operation (APEC) economies.
The process for obtaining a TSS visa can take from 1 to 3 month. It is highly recommended to utilise an Australian Immigration specialist to assist with the application and processing. If an employer is already authorised to employ overseas workers the waiting period is significantly reduced.
The process for obtaining the TSS visa is as follows:
Part 1: Sponsorship Application (Employer)
Step 1: Sponsorship Application (Employer)
The employer applies to be a 'sponsor'.
To be eligible, the employer must:
Have a legally established and currently operating business (inside or outside Australia)
Have no adverse information regarding their business which affects their suitability as a sponsor
Have a strong record of, or a demonstrated commitment to employing local labour (in Australia)
Declare that they will not engage in discriminatory recruitment practices
The documents required include:
Proof of legal establishment (e.g. an Australian Business Number registration certificate for Australian-based employers)
Proof of current operation (e.g. profit and loss statements, tax returns for the most recently concluded financial year etc.)
Written attestation of a strong record of, or commitment to employing local labour
Declaration of refusal to engage in discriminatory recruitment practices
The exact documents required from an employer depends on the country in which the business operates, and the size of the business. More details can be found on the Department of Home Affairs website.
The application can be made online by setting up an ImmiAccount here. It involves completing an online application form, attaching the required documents, paying an application fee and recording a Transaction Reference Number (TRN).
Step 2: Sponsorship Approval and Nomination (Employer)
Once the sponsorship application has been approved, the employer can nominate the employee to work in Australia.
Part 2: Visa Application (Employee)
Step 1: Before Applying
Prior to applying, the employee is required to:
Ensure that their employer is a standard business sponsor and has nominated them
Complete a skills assessment if required for their occupation
Pass an English exam
Complete a health exam
The specific requirements for each component can be found by following the links.
Step 2: Prepare Documents
The employee prepares the following documents:
Proof of name change (if applicable) e.g. marriage/divorce certificate, document that shows other names you have been known by
Skills assessment reference number (from Trades Recognition Australia)
Qualification certificates (professional and educational)
Registration, licence or professional membership (if required)
References from previous employer(s) on the employer's letterhead
CV which demonstrates full employment and educational history, dates and positions held, name, title and contact details of referees, and that you meet the 2 years of work experience requirement
Document(s) indicating sufficient English language skills
Australian police certificate (if the employee has spent a total of 12 or more months in Australia in the last 10 years since turning 16) issued by the Australian Federal Police
An overseas police certificate from every country where the employee has spent a total of 12 months or more in the last 10 years since turning 16
Military service records or discharge papers if they have served in the armed forces of any country
Further documents are required for the employee's partner, dependants under 18, dependants over 18 and children. These can be found here.
Step 3: Visa Application
The employee applies for the visa online in ImmiAccount. An ImmiAccount can be created here. The application process will include filling the application form, attaching the required documents, paying the application fees, and recording the Transaction Reference Number (TRN).
Step 4: Visa Outcome
Once the Department of Home Affairs has approved the employer's nomination, they decide on the employee's application.
The employee is notified in writing of the following information:
If the visa is refused, the applicant is notified in writing with reasons for refusal and whether they have a right to have the decision reviewed.
Step 5: Enter Australia
Once the visa has been granted, the employee may enter Australia.
Once you get in touch with us, one of our consultants will take all the work off your hands, coordinate with our local partners to get all the required permits organised, provide the processing time, costs, document-checklist and keep you informed through the process.
Types of visas in Australia
Temporary Work (Skilled) Visa (Subclass 457)
The Temporary Skill Shortage Visa (subclass 482) is for skilled workers wishing to work in Australia on a temporary basis. With a TSS Visa, the employee can work in Australia for up to 4 years for their sponsor, study (without government assistance) and travel to and from Australia as many times as they wish while the visa is valid.
Processing for this application generally takes 1-3 months and costs start at $1,175.
Skilled Independent Visa (Subclass 189)
This is a points-tested, permanent residence visa for skilled workers who are not sponsored by an employer or family member or nominated by a state or territory government. To receive an invitation to apply, an expression of interest must be submitted through SkillSelect.
Employer Nomination Scheme (Subclass 186)
This permanent residence visa is for skilled workers. Application can be made through the temporary residence transition stream (for 457 visa holders), the direct entry stream or the agreement stream.
Regional Sponsored Migration Scheme (Subclass 187)
This is an employer sponsored permanent residence visa for working in regional Australia. Application can be made through the temporary residence transition stream (for 457 visa holders), the direct entry stream or the agreement stream.
Business Innovation and Investment (Provisional) Visa (Subclass 188)
A visa for those who want to own and manage a new or existing business in Australia, or want to invest in the country. Applications can be made through the business innovation stream, investor stream, significant investor stream or premium investor stream.
Read more on using Shield GEO for Global Immigration & Work Permits IN Australia
Setting up a company in Australia
Business factors
Some examples would be:
Nationality of the headquarters/individual(s) and
Regional factors
Separate states and territories are still relatively self-governed bodies, so each may have different rules, costs and availability for certain matters. It is always recommended to seek advice from relevant professionals, such as business or legal advisors, accountants and others depending on your needs.
ASIC Price changes
The Australian Securities and Investment Commission (ASIC) prices will increase on 1 July 2015. As the guide has been written only a month before this, we have pre-emptively used the new prices. However if you read this guide before 1 July 2015, keep in mind current and older sources you find online may show different, older prices.
State investment incentives
The states in Australia are able to actively compete against each other to attract new foreign investment. This means that incentives such as grants, loans, tax reductions, and the like may vary from state to state, and thus can be a factor when identifying a suitable location in Australia.
Looking to Set Up a Foreign Subsidiary in Australia? Here's a list of Pros and Cons.
This article provides a general guideline for foreign businesses on entering Australia for business purposes. In particular it looks at common pathways to establishing a business presence in Australia, generally through a representative office, branch office or subsidiary company (or local equivalents). In addition various economic, tax and regulatory facts are provided throughout as a source of useful information to assist those who will enter the Australian economy. The guide also looks at some immigration requirements such as obtaining the appropriate visa status.
Data is based on the time of writing this article, February 2019, or closest available dates.
Australia is a continent and nation located in the Oceanic region. It operates under a constitutional monarchy (due to its British colonial and penal heritage) and comprises six states and several territories. Australia is the world's 13th-largest economy, boasting a high standard of living and minimum income. The country's legal system is a common law system, and while it has naturally diverged from the UK over the last few centuries, the underlying principles of common law are reflected in Australia.
Currency: Australian Dollar (AUD)
National Language: English
Federal Capital: Canberra (Australian Capital Territory)
Time zone: UTC+8:00 – UTC+10:00
Calling code: +61
Nominal GDP: USD1.323 trillion (USD53,800 per capita)
Domain: .au
States are self-governing and separate jurisdictions to a degree, but federal laws passed by the Parliament apply to the whole of Australia. Perhaps due to the smaller number of regions (compared to say, the U.S.), many of Australia's major laws are unified, such as tax, trade and employment laws. This was done with the aim of simplifying cross-border trade and in principle, should make facilitate both local and foreign business activities. For example, registration of a company, business name and trademark in any state or territory will apply across all other states and territories. Registering companies and businesses is relatively straightforward in Australia, and the World Bank Doing Business project has assigned Australia the rank of number 7 in the world.
There are three types of business forms available to foreign companies in Australia. Each of these business forms has distinct advantages and disadvantages, as well as differing scope of business activities, registration requirements and payroll rules. In most cases it will depend on the degree of commitment a company has to Australia and the planned business activity.
In Australia the three typical forms of corporation:
Company (proprietary or public)
Proprietary Company (Subsidiary)
A subsidiary company can be established through incorporation of a new company (although acquiring an existing company or 'shelf company' is a common pathway also).
According to the PwC Guide to Business in Australia, a subsidiary may not have more than 50 non-employee shareholders and must have the words "Proprietary Limited" or "Pty Ltd" in its name if it is a limited proprietary (private) company.
The report "Investing in Asia Pacific 2015: Australia" by Tax advisory Crowe Horwath reports there is no limit on the percentage of foreign ownership. However, the company must also have a registered office in Australia (a postal address alone will not satisfy the requirement), a secretary and at least one Australian resident as a director.
According to the PwC Guide to Business in Australia, upon winding up of the company, liability of shareholders is limited to any amount unpaid on their shares (if any).
The Practical Law guide states there are no minimum share capital requirements for company formation, as long as something is invested, i.e. a share capital of AUD$1 is enough for company registration. In regards to financial reporting, a company only needs to lodge the accounts for the local subsidiary with the Australian Securities and Investments Commission (ASIC), and doesn't need to share any of the parent company's financial reports.
Advantage / Disadvantages
A company is a separate legal entity from the directors and any overseas parent company, as well as providing limited liability to its shareholders.
According to ASIC, a company can conduct business throughout Australia without needing to register in individual states and territories.
The tax guide site Lowtax.net writes that since both subsidiaries and branch offices are subject to the standard corporate tax rate, the subsidiary is a preferred choice as it has the added benefits of limited liability and separate legal status from its parent.
However, being a more formal structure, the bookkeeping and financial obligations are much more complex for companies. Franked dividends from an Australian subsidiary are also not subject to withholding tax when paid to the foreign parent company.
1. Choose a Company Name
When registering a company (as detailed in the next step), a company name can be nominated. A company name is optional – if no company name is to be used, the ACN will be used in place of the name.
However, if you do wish to nominate a company name, it must meet certain requirements. In particular, it is considered your responsibility to ensure the name will not cause any conflicts. Even if ASIC accepts a proposed company name, any company with a similar registered name may take action against you if they feel your name is too similar or could mislead consumers. Therefore, if wishing to use a company name, it is recommended to follow this step prior to registration.
ASIC provides a few tips when considering company names:
Naturally, it must be a name that is not already registered to another company or business. You can use Check Name Availability to confirm whether the name is available.
In Australia, a company name or business name is not automatically considered a trademark, therefore it is additionally recommended to check if your proposed company name is similar or identical to any registered or pending trademarks. You can check the IP Australia website to find out.
A proprietary company must include the word 'Proprietary' or the abbreviation 'Pty' in its name and must also indicate the liability of its members.
You also cannot use words suggesting a misleading connection with government, the Royal Family or names considered offensive or suggesting illegal activity. These restrictions are to make sure a company's name does not mislead people about its activities.
While there is no limitation on foreign ownership, at least one director must be a resident. Therefore if no local director is already nominated, it may be necessary to 'appoint' a local representative. Generally the director must be authorized as a representative that can accept legal notices served on the company.
While not a formal registration, a valid person must be agreed upon by the company and the representative's details will be included in company application.
3. Submit Company Registration Form
You can register an Australian company through a number of business service providers who use software that deals directly with ASIC. Alternatively, if you wish to register directly through ASIC, you can submit Form 201 "Application for Registration as an Australian Company". The form can be obtained online at http://www.asic.gov.au/regulatory-resources/forms/forms-folder/201-application-for-registration-as-an-australian-company/
The form cannot be submitted online and must be mailed with the application fee to:
Australian Securities and Investments Commission, PO Box 4000, Gippsland Mail Centre, VIC 3841.
When the application is successfully processed, ASIC will register the company, and within two days of this registration ASIC will assign an ACN and issue a Certificate of Registration.
According to ASIC, the ACN is the 'corporate key' which can be used to view company records, lodge forms and receive annual statements online. It must also be included on public documents like advertisements, orders and invoices, and included on any official forms lodged to ASIC when changing or updating company details.
Cost: AUD $457
4. Apply for an Tax File Number (TFN) and Australian Business Number (ABN)
A company will need a Tax File Number (TFN). You can apply for a business TFN when you register for an ABN.
Once you have an ACN you can also apply for an Australian Business Number (ABN), similar to the ACN it is a unique identifying number which can be used when dealing with official paperwork. According to comparative site DifferenceBetween.net the ABN is usually 11 digits long, and for companies an ABN generally contains the company's 9-digit ACN within its 11 digits. So long as the ABN contains the ACN it can be used for official paperwork in place of the ABN.
While the TFN is clearly required, the need (or any benefit) to having both an ACN and ABN may not be obvious – both have the same purpose of 'streamlining communication with government agencies' and seem to serve essentially the same function. However, if a company wishes to register one or more business names for trading or branding purposes, or register for the GST, an ABN will be required (business names are optional, but note that any company or business with an annual turnover of AUD$75,000 or more must register for GST and thus by extension, an ABN).
According to the Australian Business Register (ABR), the Australian Taxation Office (ATO) is the authority responsible for assigning ABNs for companies and businesses in Australia. You will need to provide your company documents, and details such as the place of business, the authorized contact (e.g. resident director) and a written declaration stating that the information provided is true and correct.
The application can be done online at the Australian Business Register: https://abr.gov.au/ABRWeb/AbnApply.abr?pid=71.
It can also be done via the Australian Tax Office, by posting a Form NAT 2938 – ABN registration for individuals/sole traders or Form NAT 2939 – ABN registration for companies, partnerships, trusts and other organizations). The form can be ordered from the ATO at: https://www.ato.gov.au/General/Gen/Order-ATO-products-online/
Note: the ABR states that when you register for a TFN/ABN online you can also register for the GST and a business name at the same time.
5. Register a business name (optional)
In addition to a company name, a company may choose to register one or more "business names". ASIC describes a business name as a trading name that can be used if a company wants to carry on a business using its name without the legal terms, or if it wants to use a different name for branding purposes, etc. Note if a company wishes to register business names, it must first acquire an ABN (as discussed above). Multiple business names can be attached to a single ABN.
Business names can be registered through a service provider, or can be directly registered via the Australian Business Register. You will need to provide the ABN, and details of the proposed 'business' such as business address and name of the business holder (which can be the company or an individual).
The name can be registered online through ASIC at https://asicconnect.asic.gov.au/login/login.html
Cost: AUD $34 for one year (AUD $78 for three years)
6. Register for GST with the Australian Taxation Office (ATO)
It is not necessary for an entity that has an ABN to be registered for GST if their annual turnover or income does not exceed $75,000.00.
7. Register any business names as trade marks (optional)
Registering a trading or business name allows you to carry on business under the name, but doesn't give you any exclusive trading, branding or ownership rights over that name. As stated by IP Australia, registering a business or company name does not automatically have the right to use that name as a trade mark. Registering a business name or company name that is similar or has potential to be confused with a protected trade mark could cause legal issues. Hence it is recommended to check the availability of planned company/business names from the start against both existing business names and trademarks (as detailed in the first step).
For that level of protection of a trademark, the company/business name may additionally be registered as a trademark. Although the specifics of Australian trade mark law is outside the scope of this guide, the basic procedure is to register online through IP Australia's eServices system at https://services.ipaustralia.gov.au/ICMWebUI/
Time: 3-4 months
Cost: starting from AUD $120
In Australia, renting 'virtual offices' is generally not sufficient to meet legal requirements of establishing a company, and a real physical office location will be required. Commercial premises can be leased through any number of private agencies or landlords.
The Australian Tax Office notes that if you rent a commercial property as your business premises, the rent is tax deductible and you may be able to claim GST credits for the GST included in the rent if the company is registered for GST.
Time: depends on agent (estimate: 1-2 weeks for paperwork)
If you're operating a partnership, company or a trust, you must have a separate bank account for the company for tax purposes.
Opening a business account is generally straightforward in Australia, and doesn't have particular restrictions or requirements. Most of the major banks offer a quick and easy online registration process, or simply going to a bank in person, where an account can usually be opened on the same day.
Time: Generally instant (online)
Cost: Generally no charge (may require minimum initial deposit)
10. Register for Payroll Tax
Companies employing people must register with the local revenue office when their Australia-wide wages exceed the threshold applicable in that state or territory. The Payroll Tax is a tax based on total wages per month, and is controlled at the state level, collected in each state or territory that staff are located in. Companies are only liable for payroll tax if the total wages exceed an exemption threshold per each state. The state bodies and applicable thresholds (as of June 2015) are listed on the government payroll website:
ACT Revenue Office ($145,833.33 per month)http://www.revenue.act.gov.au/duties-and-taxes/payroll-tax
NSW Office of State Revenue AUD (AUD$14,384 per week.)http://www.osr.nsw.gov.au/taxes/payroll
Northern Territory Revenue (AUD$125,000 per month)http://www.treasury.nt.gov.au/TaxesRoyaltiesAndGrants/PayrollTax/Pages/default.aspx
Qld Office of State Revenue (AUD$21,153 per week.)http://www.osr.qld.gov.au/payroll-tax/index.shtml
Revenue SA (AUD$50,000 per month)http://www.revenuesa.sa.gov.au/taxes-and-duties/payroll-tax/frequently-asked-questions
TAS State Revenue Office (AUD$19,423 per week.)http://www.sro.tas.gov.au/domino/dtf/SROWebsite.nsf/v-all/7B06C3D928B7F834CA257574008351E8?OpenDocument&menuitem=Payroll Tax
VIC State Revenue Office (AUD$45 833 per month)http://www.sro.vic.gov.au/SRO/sronav.nsf/childdocs/-34FAD0EFBAFF8BE0CA2575A100442101-5DB4C6346AF77ABBCA2575D10080B1F7?open
WA Office of State Revenue (AUD$66 667 per month)
It is unfortunately difficult to give any specific guidelines on the process, price and timeframes of registering for Payroll Tax since, as Safe Work Australia reports, it can vary greatly between states.
Time: 1 week-2 weeks (rough estimation)
Cost: depends upon state
11. Signup for Workers Compensation
If employing people, the company is obligated to maintain a current accident and sickness insurance, generally referred to as "Workers' Compensation Insurance". Law firm Henry Carus Associates states that although there is a federal agency overseeing the standards and laws are, for the most part, unified across all states, the actual operation of Workers' Compensation is on a state level, each with its own rules and systems. Companies can register as an employer with the appropriate local state authority, usually named "WorkCover" or "WorkSafe":
Australian Capital Territory – Work Safe Act
New South Wales – Work Cover NSW
Northern Territory – NT Work Safe
Queensland – The Workers' Compensation Regulator (formerly Q-COMP)
South Australia – ReturnToWork SA (from 1st July 2015)
Tasmania – WorkCover Tasmania
Victoria – WorkSafe Victoria
Western Australia – WorkCover WA
It is unfortunately difficult to give specific guidelines on the process, price and timeframes of registering for Workers' Compensation as an employer. However, generally, application can be done online or via post, but the specific application process and cost depends on the provider. As Safe Work Australia reports, in some states, the actual insurance is covered by a private insurance company that the company must engage, and only overseen by the Worker's Compensation body, while sometimes it is covered directly. Generally costs are largely based on an employer's health and safety performance, and the safety ranking of the industry, for example as reported by the Victoria Worksafe guide.
Time: 1 week (varies greatly depending upon insurer, business type, etc)
Cost: varies greatly depending upon state, insurer, business type, etc
If not wishing to incorporate an Australian Company, a foreign company "carrying on business" in Australia must still register. The process is similar to establishing an Australian company. Once registered, the foreign company may sue and be sued or may hold property in the name of its secretary or other officer.
According to the PwC Guide to Business, if a foreign company chooses to establish a branch office in Australia, it must be registered as a foreign company under the Corporations Act. Law firm Henry Carus Associates states that there is no limit on foreign ownership for branches. However, a registered office needs to be established in Australia and a local agent must also be appointed.
The Practical Law guide states that for regular financial reporting, a company needs to lodge the accounts for the local branch office to the Australian Securities and Investments Commission (ASIC), and also the parent company's financial reports.
Advantage / Disadvantage
According to the PwC Guide to Business in Australia the establishment of an Australian branch may be preferable to incorporating a subsidiary if one of the objectives is to consolidate the financial results of the company in the place of residence of the overseas company.
However, the tax guide site Lowtax.net writes that since both subsidiaries and branch offices are subject to the standard corporate tax rate, the subsidiary may be preferable as it has the added benefit separate legal status from its parent.
1. Check availability of company name
When registering the company (detailed in the next step), a company name can be nominated. A company name is optional – if no company name is to be used, the ACN will be used in place of the name.
However, if you do wish to nominate a company name, it must meet certain requirements. In particular, it is considered your responsibility to ensure the name will not cause any conflicts. Even if ASIC accepts a proposed company name, any company with a similar registered name may take action against you if they feel your name is too similar or could mislead consumers. Therefore if wishing to use a company name, it is recommended to follow this step prior to registration.
Naturally, it must be a name that is not already registered to another company or business. You can use Check Name Availability to tell you whether your name is identical or similar to an Australian name already registered.
You also cannot use words suggesting a misleading connection with government, the Royal Family or an ex-servicemen's organisation We may also refuse to register certain names if they are considered offensive or suggest illegal activity. These restrictions make sure that a company's name does not mislead people about its activities.
While not a formal registration, a valid person must agreed upon by the company and the representative's details will be included in company application.
3. Lodge Foreign Company forms and Register the company
To register a foreign company, you must complete Form 402 Application for registration as a foreign company. The form asks for general details about the corporation and must be completed in full. In addition, the following documents must be submitted, and if they are not in English then a certified translation is required:
Current certificate of registration or a document of similar effect that confirms that the company is currently registered
Certified copy of the company's constitution certified by official body or notary dated no more than 3 months before we receive it.*
If the foreign company is not bound by a written constitution and/or is bound by some other means of governance, provide a statement in writing to that effect and include a description of the legislation that governs the administration of the company. The statement must be certified in accordance with the requirements for certification as described above.
A copy of the document authorizing the third party to appoint the local agent. Verify the authorizing document with a Form 403 – Verification of copy of document authorising on behalf of a foreign company, execution of a document appointing a local agent.
Memorandum stating the powers of certain directors
The application and supporting documents, can be mailed to
Australian Securities and Investments Commission, PO Box 4000, Gippsland Mail Centre VIC 3841
ASIC will issue a unique identifying number known as the Australian Registered Body Number (ARBN) and a Certificate of Registration. For the most part this can be used for the same function as an Australian Company Number (ACN).
Time: unspecified
A foreign company carrying on business in Australia will need a Tax File Number (TFN). According to the Australian Business Register, once you have an ARBN you can also apply for an Australian Business Number (ABN), similar to the ARBN it is a unique identifying number which can be used when dealing with official paperwork.
While the TFN is clearly required, the need (or any benefit) to having both an ARBN and ABN may not be obvious – both have the same purpose of 'streamlining communication with government agencies' and seem to serve essentially the same function. However, if a company wishes to register one or more business names for trading or branding purposes, or register for the GST, an ABN will be required (business names are optional, but note that any company or business with an annual turnover of AUD$75,000 or more must register for GST and thus by extension, an ABN).
The Australian Taxation Office (ATO) is the authority responsible for assigning ABNs for companies and businesses in Australia. According to the ABR you will need to provide your company documents, and details such as the place of business, the authorized contact (e.g. resident director) and a written declaration stating that the information provided is true and correct.
The application can be done online at the Australian Business Register: https://abr.gov.au/ABRWeb/AbnApply.abr?pid=71 or the appropriate form can be found online at: https://abr.gov.au/For-Business,-Super-funds—Charities/Applying-for-an-ABN/
In addition to a company name, a company may choose to register one or more "business names". ASIC describes a business name as a trading name used if a company wants to carry on a business using its name without the legal terms, or if it wants to use a different name for branding purposes, etc.
Note: if a company wishes to register business names, it must first acquire an ABN (as discussed above). Multiple business names can be attached to a single ABN.
According to IP Australia, registering a trading or business name allows you to carry on business under the name, but doesn't give you any exclusive trading, branding or ownership rights over that name. Registering a business or company name does not automatically have the right to use that name as a trademark. Registering a business name or company name that is similar or has potential to be confused with a protected trade mark could cause legal issues. Hence it is recommended to check the availability of planned company/business names from the start against both existing business names and trademarks (as detailed in the first step).
The Australian Tax Office notes if you rent a commercial property as your business premises, the rent is tax deductible and you may be able to claim GST credits for the GST included in the rent if the company is registered for GST.
Time: depends on agent, estimate 1-2 weeks for paperwork
ACT Revenue Office ($145,833.33 per month) http://www.revenue.act.gov.au/duties-and-taxes/payroll-tax
NSW Office of State Revenue AUD (AUD$14,384 per week.) http://www.osr.nsw.gov.au/taxes/payroll
Northern Territory Revenue (AUD$125,000 per month) http://www.treasury.nt.gov.au/TaxesRoyaltiesAndGrants/PayrollTax/Pages/default.aspx
Qld Office of State Revenue (AUD$21,153 per week.) http://www.osr.qld.gov.au/payroll-tax/index.shtml
Revenue SA (AUD$50,000 per month) http://www.revenuesa.sa.gov.au/taxes-and-duties/payroll-tax/frequently-asked-questions
TAS State Revenue Office (AUD$19,423 per week.) http://www.sro.tas.gov.au/domino/dtf/SROWebsite.nsf/v-all/7B06C3D928B7F834CA257574008351E8?OpenDocument&menuitem=Payroll Tax
VIC State Revenue Office (AUD$45 833 per month) http://www.sro.vic.gov.au/SRO/sronav.nsf/childdocs/-34FAD0EFBAFF8BE0CA2575A100442101-5DB4C6346AF77ABBCA2575D10080B1F7?open
It is unfortunately difficult to give any specific guidelines on the process, price and timeframes of registering for Payroll Tax since it can vary greatly between states.
11. Sign up for Worker Compensation Insurance
Where a foreign company does not intend to carry on business in Australia it may seek to establish a representative office. Such an office must however only engage in activities which will not amount to carrying on business (for example, undertaking promotional activities). PwC's business guide states that if the representative office engages in activities that count as "carrying on business", an Australian branch must be registered.
The representative office requires a minimum of 1 director or officer, who must be a natural person (i.e. not another company) and a resident in Australia. It may have additional directors who may be from any legal jurisdiction. The primary example of a representative office is having a nominated person who handles local enquiries. The person may be employed by a local affiliate and authorized to act as an official point of contact for the parent company. The name of representative office will be the name of the parent company. Consulting Firm Five Consult notes that company names containing restricted words such as "Bank", "Insurance", "Trust" etc. will not be permitted however, unless appropriate approval has been obtained from the government.
A representative office is generally useful for companies wishing to establish a preliminary presence in a country prior to operational establishment. It can be useful as an information point for local customers or to establish a presence and perform preliminary actions like market research, networking, preparing for incorporation of a subsidiary, and the like. The primary restriction on a representative office is also its main disadvantage. As mentioned above, a representative office may only engage in activities that are not considered 'carrying on business' in Australia. In general, this means any direct profit-generating activities such as making sales.
The other major point to keep in mind is that because the representative office is not considered a legal entity the appointed director will act as the representative agent for the parent company. This means that they will be the one liable for any agreements made in Australia (such as real estate contracts). This also seems to mean that a representative office cannot retain staff as an Australian employer.
Much less information about representative offices is available. Generally, it is mentioned along with the branch office form, but then only details of a branch office registration are discussed with representative offices being more of a footnote. It seems the only real formal requirement is to appoint a representative. This suggests that a representative office cannot directly employ people in Australia, and that a representative office would be a very limited form.
The representative office requires a local resident to act as a director responsible to local authorities. Additional directors can also be appointed, and these additional directors are free to be based overseas.
Five Consult reports that to report the representative operation, a Register of Directors must be submitted to ASIC.
Note that the representative will ultimately be the one who is accountable for the lease.
Note that for a representative office, the representative will likely be the one who is responsible for opening the account.
In Australia, there is little difference between the branch and subsidiary. While the subsidiary may take a bit more work to register and manage, it is a separate legal entity and this means the parent company's records and liabilities can be better protected. Representative offices appear to be little documented, except for banks and international financial organizations. Therefore, the subsidiary company generally appears to be the most common structure for foreign businesses entering Australia.
Whether to incorporate in Australia, and what sort of entity to setup are just two of the many choices companies must make when expanding into a new market.
If the company intends to have staff in Australia they must also decide whether they will administer that employment internally or use a Global Employment Organization to handle payroll and Employer of Record responsibilities. A GEO Employer of Record solution is an attractive alternative where
the company is looking to setup an office quickly
the company wants to work within a defined budget
the company wants to limit its initial commitment Australia
the company needs help with tax, employment, immigration and payroll compliance in Australia
The complexity of employment regulations in Australia makes the use of a GEO advisable coupled with local legal counsel to ensure full compliance with employment laws, for example the drafting of local contracts for workers.
Shield GEO provides a comprehensive service in Australia allowing companies to deploy their staff quickly with reasonable, clearly stated costs and timeframes. The company contracts directly with Shield to employ and payroll their staff on their behalf in Australia.
Shield GEO then becomes the Employer of Record. Shield GEO assumes the legal responsibility for these employees, sponsoring them on work permits, complying with local employment law and running their monthly payroll. Using Shield GEO is the fastest and most cost effective way to deploy local and foreign workers into Australia. Read more about outsourced employment through Shield GEO.
Read more about using Shield GEO for global outsourcing in Australia
Rep. Office Branch Office Subsidiary Company Time Cost (AUD)
Check Availability of Name No Yes Yes Instant 0
Appoint a representative Yes Yes Yes N/A N/A
Register Company (ACN/ARBN) No Yes Yes 3-4 days 457
Apply for Tax File Number (TFN) and Australian Business Number (ABN) No Yes Yes Instant 0
Register business names No optional optional Instant 34
Register for Goods & Services Tax (GST) No Yes Yes 1 day 0
Register name as trade mark No optional optional 2-4 months 120+
Establish Office No Yes Yes N/A N/A
Open Corporate Bank Account No Yes Yes Instant 0
Register for Payroll Tax No Yes Yes 1-2 weeks Varies
Register for Workers Compensation Insurance No Yes Yes Varies Varies
TOTALS:*applications and processing times, not including internal document preparation, etc
Rep.0 days
Branch1-2 weeks
$457-
Subsidiary1-2 weeks
Add an additional 2-4 months if registering trade marks. However, the business can register and commence without waiting for the trademarks.
Australia Employer of Record Overview


text:
What's a 401(K)? Why You Should Start Saving for Retirement Right Now
By Kathleen Wong
It's a distant but looming reality: retirement. For the millennial generation (who are already carrying the weight of the student loan debt crisis), retirement is looking bleak. With inflation, fewer millennials setting aside money for pension plans and a Social Security system that's increasingly insecure, millennials will have to "aggressively" save a life crisis-spurring amount of $1.8 to $2.5 million to keep up their standard of living during retirement, USA Today reported on March 29.
But 29% of millennials are not saving any money on a monthly basis, and only 28% of those age 25 to 34 are putting money into a pension plan, CNBC reported in February. A 2015 report by J.P. Morgan Asset Management found that millennials have lucked out by having to "finance retirements that are longer than the number of years they work," according to CNBC.
But experts insist that despite what our long-term financial goals may be, the time to start saving the green is in our twenties. The average millennial would need to start saving between 4% and 9% of their gross income per year by age 25 (assuming some monthly income is also saved and some pretax savings are matched by the employer) to keep up the same income during retirement, according to the J.P. Morgan report.
Read more: Starting Your Resolutions? This CEO Explains 15 Things Young People Should Know About Money
Pictures of Money/Flickr
What's a 401(k)? But for many young people, the term 401(k) remains an abstract financial term that's tossed around when talking about retirement. Named after a part of the tax code, 401(k) plans are the most popular form of retirement savings, outdoing pension plans, according to the Wall Street Journal's 401(k) guide. With a 401(k), a decided amount is deposited from the worker's pretax paycheck into a separate account. Often it's matched by the employer.
If you have a $50,000 salary, the Wall Street Journal estimates, a 3% contribution would be $1,500 (at least) from you and $1,500 from your employer if it matches. The government doesn't allow you to contribute more than $53,000 or your entire income to the 401(k) per year.
There are two types of 401(k) plans, outlined in the Wall Street Journal's guide: traditional 401(k) and Roth 401(k), with the former being the more common of the two. Unlike the Roth, which uses income that has already been taxed and is more flexible, the traditional 401(k) plan uses pretax contributions and you most likely can't access the funds until your 50s (or else face a penalty fee).
If your company ends up shuttering its doors, the Wall Street Journal states, your 401(k) is safe and will turn into a traditional IRA, which is another type of retirement savings.
Some experts recommend that the magic number for your 401(k) contribution is 15%, according to Forbes. If that's too big of an amount, they suggest working your way up by 1% increments from a starting point of maybe 5%.
Basically, cutting down on your current spending and slipping some money away will not only eventually be unnoticeable, it could mean an extra six figures in your retirement fund, Forbes reported.
Your future self will thank you.

redpajama_set_name: RedPajamaCommonCrawl


I going to keep this brief for those reading – determine weather you or an IT subordinate is going to be dealing with the phone support before you sign on with any hosting company. If it is to be you personally (and not someone who enjoys poor phone support, and vaguely understandable English), GO ELSEWHERE! Phone support was all over the board, in all ranges of ridiculous. I've been with five other server companies over 15 years and this one has the least intuitive interface, most annoying back-end billing system, and (at best) mediocre phone support. I wish I would have stayed with my last hosting company even though it was more than twice as much.


The first of five of the city's priciest developments has finally started to cash in, with two eight-figure sales recorded at Greenwich Village's rising mega-development, The Greenwich Lane. As 6qft reported in April, the ginormous, block-eating condo complex located at 145 West 11th Street is anticipated to make between $1.4 to $1.7 billion dollars at sell out. The first two sales, which appeared in public filings released yesterday, are a five-bedroom 4,537-square-foot unit (#8) which closed at $19.53 million, and similarly another 4,529-square-foot five-bedroom (#4) that closed at $16.32 million.
Ground broke on the FXFOWLE-designed project in 2012 and is anticipated to wrap up next year. The 200-unit development replaces the old St. Vincent's Hospital and is a combination rehab of the old building and five new constructions, including a 17-story tower, one of the tallest constructions in the neighborhood. Greenwich Lane also maintains the neighborhood's most expensive apartment, a $45 million penthouse that has been in contract since March.
More significant, however, is that these two sales signal that closings at the city's four other ultra-expensive towers—432 Park Avenue, 220 Central Park South, 550 Madison Avenue, 10 Madison Square West—are just over the horizon. According to CityRealty, the next sales likely to hit public records will be at NYC's tallest, 432 Park. The closings also point to the fact we're getting closer to seeing a mega-sale that will best the city's current title holder for the priciest condo, that $100 million penthouse at One57.


text:
Q: Feature to Add a Site (web) based on Team Site Is there a good link that can show how to add a sub-site under the existing site collection based on "Team Site" (STS#0) Template? (the sitecollection url is http://local/sites/Amtrack). The url for sub site is going to be then http://local/sites/Amtrack/newSubsite

A: This link has a good code example for creating a site from a Site Definition:
http://blah.winsmarts.com/2007-5-Programatically_create_a_SharePoint_site_based_on_a_site_definition.aspx

redpajama_set_name: RedPajamaStackExchange


You are visiting the placeholder page for Ceasar Gonzales. This page is here because someone used our placeholder utility to look for Ceasar Gonzales. We created this page automatically in hopes Ceasar Gonzales would find it. If you are not Ceasar Gonzales, but are an alumni of Ladue Horton Watkins High School Ladue, MO, register on this site for free now.


A return trip back to Iowa is definitely required!
Earned the Middle of the Road (Level 4) badge! Earned the Brewery Pioneer (Level 2) badge! Earned the Draft City (Level 5) badge!
Earned the Beer Party badge! Earned the Cheers To You! badge! Earned the Middle of the Road badge!
Earned the Journeyman badge! Earned the Wheel of Styles (Level 7) badge! Earned the Land of the Free (Level 10) badge!
Earned the Cheers to Independent U.S. Craft Breweries (Level 22) badge! Earned the I Believe in IPA! (Level 7) badge!
Mike E.: Nice. Another IPA and it must be good.
The 73 degree weather feels like the west coast instead of Iowa.
My favorite after biking beer ... perfect hint of clove!


text:
About ISECS
Introducing ISECS
Executive committee 2015-2019
International Association for Eighteenth-Century Studies (IAECS)
Past Congresses and Presidents
ISECS Elections 2019
Seminars for early career scholars
Minutes of the executive committee
Minutes of the general assembly
ISECS budget
IRECS - International Review of Eighteenth-Century Studies
Other ISECS publications
Associated societies
National society activities
Eighteenth-Century journals
Forthcoming conferences
Calls for articles
Publishers - Promotional offers
ISECS - International Society for Eighteenth-Century Studies
Welcome to ISECS
Proposal for the creation of an International Association for Eighteenth-Century Studies or IAECS, whose role is to be the financial and legal arm of ISECS.
International Review of Eighteenth-Century Studies (IRECS) - Vol. 4 (2018)
The International Society for Eighteenth-Century Studies, founded at the initiative of Theodore Besterman, promotes the growth, development and coordination of studies and research relating to the eighteenth century in all aspects of its cultural heritage (historical, philosophical, ideological, religious, linguistic, literary, scientific, artistic, juridical) in all countries, without exception; the Society is non-profit and non-political.
For more information, you may read our introduction to ISECS.
Professor Lise Andries (France) was elected president of ISECS in 2015.
ISECS INTERNATIONAL CONGRESS
International congresses take place every 4 years attracting between 600 and 1,200 participants. The next congress will be held in Edinburgh in 2019.
Technical secretariat services for ISECS are provided by the Voltaire Foundation. The Voltaire Foundation is a world leader for eighteenth-century scholarship, publishing the definitive edition of the Complete Works of Voltaire (Œuvres complètes de Voltaire), as well as Oxford University Studies in the Enlightenment (previously SVEC), the foremost series devoted to Enlightenment studies. You can find out more on their blog!
The ISECS website is compliant with the General Data Protection Regulation (GDPR): 1. we hold and keep e-mail addresses securely; 2. we use them only and exclusively to inform our members of some of our activities, and less than once per year on average; we guarantee that under no circumstances will the data be shared with third parties.
© International Society for Eighteenth-Century Studies & associated content providers.


After 16 months in Toronto we finally made it to The Beaches! It was a beautifully sunny day yesterday so we decided to head down to the lake and check out the Winter Stations design competition that was ending this weekend.
Winter Stations is in its second year, and aims to encourage people down to the beach in winter by transforming the lifeguard stations into art installations. The seven installations along Kew, Scarboro and Balmy beaches all focus on the theme of freeze/thaw. Fortunately for us the thaw has now very much happened, but it was still a chilly 1°C on Saturday.
The Belly of the Bear has proven to be the most popular and photogenic of the art installations. Once you've clambered inside, you'll find a fur lined room.
Not much need for lifeguards to be on duty at the Lifeguards Station, when temperatures are only hitting 1°C!
It's easier to walk along the boardwalk than on the sand!
Kites were out in abundance on a windy day.
Floating Ropes – giving you a place to hide, until your legs give the game away.
…and the view looking in!
The 'Flow' encourages you to pick a wooden star off, and then throw it back on the pile. Just try not to overdo it and take someone out on the other side!
Our final stop was the sauna, designed by a couple from the UK, which provided a warm escape from a chilly day.
…and so made for a nice break and sit down!
The Beaches is a bit of a trek from our house, which is one of the reasons why we'd not made it down here before now, but we're glad we finally did. It's a great part of town, with the residential streets and the stretch along Queen Street East, with its cafes, independent shops and yoga studios, making for a very pleasant walk after paying the beach a visit.
You should come down this way when it's warm. Worth renting a paddleboard and getting a different view on the beaches.
Will definitely be down again when it's warmer and the paddleboard sounds like a great idea. Are there places to rent them nearby?
I wish we lived closer or there was better transit!!
There is a company in the area called wsup. You rent on their website and they meet u at the beach with the board waiting for you. Not a bad way to spend an hour or two on the water.


text:
Breath test results lead to arrests of Minnesota men
by Bauer Law Office | Jun 21, 2017 | Blood Alcohol Tests, Firm News |
Two Minnesota men have been arrested in separate drinking and driving incidents within hours of each other. Both men were given field sobriety tests and one a breath test before receiving DWI charges. They are now likely working with attorneys to dispute these charges.
According to police, the first man was arrested shortly after 1 a.m after being stopped for a traffic violation. The officer claims that the man had a young child who was not properly restrained in the vehicle with him and had the smell of alcohol on his breath. The man allegedly refused a preliminary breath test, but agreed to a field sobriety test which he reportedly failed. He was arrested and took a breath test at the police station which registered .12 blood/alcohol content. The man was booked on suspicion of first-degree DWI.
Authorities report that the second man was arrested shortly after 5 a.m. after an officer stopped him for making an illegal turn. Similarly to the first incident, the officer alleged that he could smell alcohol on the man's breath. Police report that the man failed a field sobriety test and registered .13 BAC at the police station. He is now facing a first-degree DWI charge.
In addition to disputing the charges these men are facing, they also have rights that must be protected. They will likely work with criminal defense attorneys in an attempt to obtain the best outcomes for their individual situations. Likewise, any Minnesota resident charged with DWI due to the results of a breath test could consult an experienced criminal defense attorney to learn more about their legal rights and options.
Source: current.mnsun.com, "Duo breaks into Bloomington apartment of woman's ex-boyfriend", Mike Hanks, June 15, 2017


I've been coaching successfully by phone and Skype for a while now and clients have found it a very positive experience. It always amazes me just how powerful and effective coaching by phone can be. But lots of people seem to have reservations about trying coaching by phone.
What phone coaching can do for you!
First of all phone coaching delivers all the benefits that coaching by other methods delivers.
• Increased confidence at work and in your personal life.
There are some special advantages specific to phone coaching.
Convenient and Relaxing - as a client you can be in your own familiar surroundings. I find it is much easier for me to meet a client's need in terms of time if I don't have to travel to a venue. I can coach pretty much any time of the day or night which suits my clients.
good phone connection and can speak English.
I'm based in the UK but have coached clients from a number of other countries including the US. But you don't have to be far away – it is convenient wherever you live. I have both US and UK telephone numbers and of course you can find me on Skype.
I provide a first, free, no obligation coaching consultation.
To find out more email wendymason@wisewolfcoaching.com, find me on Skype at wendymason14, or call +44 (0) 2081239146 (02081239146 for UK callers) or +1 262 317 9016 if you are in the US.
The free trial/consultation allows you to give phone coaching a real trial without any financial risk. And remember there are great benefits to be achieved from coaching by phone or Skype.
How to deal with your Anger!


text:
Public Strain
LP Clear
LP Black
Can't You See
Heat Distraction
Narrow With The Hall
China Steps
Untogether
Drag Open
Venice Lockjaw
Eyesore
On their debut self-titled album, Women embraced sonic brashness that deeper examination revealed to be tinted with sly pop melody. With "Public Strain" the band honed a sound truthful to that reverb drenched noise while allowing the pop sensibilities to surface into clearer focus. In fall of 2009, Patrick Flegel (vocals/guitar), Matt Flegel (bass/vocals), Chris Reimer (guitar/vocals), and Michael Wallace (drums) went into the studio with an abundance of ideas, working around conflicting schedules and graveyard shifts. With Chad VanGaalen again on production duties, the band laboriously crafted a timeless sounding recording over the dead of winter in Alberta, Canada. The result exploits their usage of harsh, grating dissonance in smaller and controlled doses, using noise as the foundation for richly structured, layered songwriting. From the opening strains of "Can't You See" it's clear that the album is far more than just a continuation of their debut. Resting upon Matt Flegel's plodding bass line, Patrick Flegel's deadpan vocal delivery, and Chris Reimer on bowed guitars and cello, this moody, nocturnal ballad opens the album on a dark note
Other releases by Women


text:
$280k worth of drugs seized, 136 arrested in CNB blitz
Choo Yun Ting
Mar 9, 2019, 5:00 am SGT
http://str.sg/oRm7
The authorities have arrested 136 suspected drug offenders and seized various drugs, including heroin and cannabis, in an 11-day islandwide operation.
The drugs are estimated to have a street value of $280,000.
The Central Narcotics Bureau (CNB) said in a statement yesterday that about 3.8kg of heroin, 96g of Ice, 88g of cannabis, 83g of a new psychoactive substance, 1g of cocaine, 56 Ecstasy tablets, five packets of LSD and two Erimin-5 tablets had been seized.
Erimin-5 and Ice are street names for nimetazepam, a hypnotic drug, and methamphetamine respectively.
The operation, which started on Feb 25 and ended yesterday, covered areas such as Balestier, Geylang, Jurong and Woodlands.
In one case, two Singaporeans - a 61-year-old man and a 62-year-old woman - were arrested near Woodlands Drive 62 on Feb 27. About $16,840 in cash was recovered from the man.
Officers seized about 3.75kg of heroin, 89g of Ice, 54 Ecstasy tablets, two Erimin-5 tablets and 36 bottles of methadone when they went to his rented unit.
They also found drug paraphernalia, including improvised drug-smoking utensils, digital weighing scales and empty plastic sachets.
A Singaporean man, 45, who was in the unit at the time, was arrested.
CNB said that 3.75kg of heroin is enough to feed the addiction of 1,786 abusers for a week.
A version of this article appeared in the print edition of The Straits Times on March 09, 2019, with the headline '$280k worth of drugs seized, 136 arrested in CNB blitz'. Print Edition | Subscribe
CENTRAL NARCOTICS BUREAU


Join dedicated students and teachers of A Course in Miracles from around the country to practice the daily Workbook Lesson via Telephone Conference Call. Dial (712) 775-7035 Pin Code 150777#. Read, Meditate, Share. Call in a few minutes early if you would like to be on the reading list. If you call in late and hear silence, join us in meditation until you hear an invitation for sharing.


"Catalytic Cyclopropanation with Iron(II) Complexes" by Christopher G. Hamaker, Gholam A. Mirafzal et al.
Iron(II) complexes of meso-tetra-p-tolylporphyrin (TTP), tetramethyldibenzotetraazaannulene (tmtaa), and trans-1,2-bis(salicylidene)cyclohexanediamine (saldach) catalyzed the cyclopropanation of styrene with aryldiazomethanes. When p-tolyldiazomethane was used as the carbene source, trans-cyclopropanes were the major products. Trans/cis ratios of up to 17:1 were obtained. However, using mesityldiazomethane resulted in a reversal of stereoselectivity, giving cis-cyclopropanes as the major product (cis/trans ratios of up to 2.9:1). The stereoselectivity of iron(II) porphyrin-catalyzed cyclopropanation reactions was enhanced by performing the reactions at low temperature or by using bulky porphyrin ligands. Using trimethylsilyldiazomethane as the carbene source, trimethylsilylcyclopropanes were produced in excellent yields with (TTP)Fe. On treatment of (TTP)Fe with diazoreagents, carbene complexes were observed spectroscopically. These complexes transferred their carbene ligand to styrene to produce cyclopropanes stoichiometrically.
Reprinted (adapted) with permission from Organometallics 20 (2001): 5171, doi:10.1021/om010513u. Copyright 2001 American Chemical Society.
Hamaker, Christopher G.; Mirafzal, Gholam A.; and Woo, L. Keith, "Catalytic Cyclopropanation with Iron(II) Complexes" (2001). Chemistry Publications. 758.


text:
The World's Most Venomous Spider
Ken Griffiths/Shutterstock.com
The World's Most Venomous Spider
"Sydney Funnel-Web Spider is in competition with the Brazilian wandering spider as the world's most venomous spider to humans."
Just about all spiders are venomous. Venom is how they subdue and partially digest their prey. Most spider venom isn't that harmful to humans, but there are a few spiders out there whose venom can make a human being very sick or even kill them. The worst of these is, according to many scientists, the Sydney funnel-web spider, which is the world's most venomous spider. Fortunately, this beast is only found in Australia and only within a 99-mile radius of Sydney, giving it its name.
Sydney Funnel-Web Spider Facts
The male is six times more venomous than the female.
They can stay underwater for as long as 24 hours thanks to the ability of their abdominal hairs to trap air bubbles.
Their silk is used to make optical instruments.
A funnel-web spider needs to be milked about 70 times to produce a dose of antivenin.
Though the venom of this little beast can be fatal to humans, it doesn't much affect non-primate mammals.
Sydney Funnel-Web Spider Scientific Name
The funnel-web spider's scientific name is Atrax robustus. Atrax is from Latin and means "dull black" or "dark." Robustus means "strong" or "sturdy."
Most Venomous Spider: Sydney Funnel-Web Spider Appearance
The Sydney funnel-web spider's body is 0.4 to 2 inches long, with 2.36 to 2.75 inch long legs. It is glossy blue-black, black or brown. The head and the middle section of the body, or thorax are shiny and hairless, but the abdomen is covered with fine hairs. The spinnerets that produce silk are found at the end of the abdomen and are unusually long.
Males are smaller than females, but their legs are longer. They can also be told from females through their pedipalps. These are a pair of structures next to the spider's jaws and right before their first pair of legs. In the male, the ends of the pedipalps have bulbs to transfer sperm. They also have a spur on each second leg that helps hold the female still while mating.
The fangs of this spider are huge. They are longer than the fangs of some snakes and can penetrate shoe leather.
Sydney Funnel-Web Spider sitting on a tree stump. The Sidney Funnel-Web Spider has fangs longer than some snakes!
Sydney Funnel-Web Spider Behavior
Atrax robustus lives in funnel-shaped burrows line with its silk, which gives the animal the other part of its name. They are usually solitary, though females have been found in colonies of conspecifics. Still, females don't wander from their burrows unless they're forced to do so. Males, on the other hand, wander about looking for females. They find them by detecting the pheromones on the trip lines of their webs.
The spider is nocturnal because that time of the day tends to be cooler and more humid.
When Atrax robustus is threatened, it will throw up its front legs and display its fangs in a threat posture. If the annoyance doesn't go away, it will grab on to it and bite over and over, envenomating it. Another characteristic that makes this spider so dangerous is that it is aggressive and doesn't prefer to run away and hide like other spiders. It also gives fewer "dry bites" than other spiders. Dry bites are those that contain no venom.
Most Venomous Spider: Sydney Funnel-Web Spider Habitat
Generally, Atrax robustus prefers places that are cool, moist, and dark, so they can be found beneath rocks, foliage, fallen, rotting logs, the soil of crawl spaces, and even in compost piles. Their burrows may be tunnels or funnels, with trap doors or one or two openings shaped like a T or a Y. These structures are between 7.9 and 23.6 inches long. The spider also lays trip lines at the entrance of its burrow. When prey wanders over these trip lines, the spider rushes out, grabs it, bites it repeatedly then takes it inside its funnel to eat.
Most Venomous Spider: Sydney Funnel-Web Spider Diet
The Sydney funnel-web spider eats insects, snails, millipedes, small vertebrates such as tiny lizards, and the occasional frog.
Most Venomous Spider: Sydney Funnel-Web Spider Predators and Threats
A person would think that this formidable creature must be an apex predator with nothing willing to take it on, but this isn't true. As discussed, its venom affects different animals differently, and some animals have no problem hunting and eating it. Among them are centipedes, which will actually go into the burrows to get them. Other predators include pet cats and dogs, dingos, birds, and large reptiles that don't react to the spider's venom. Rats also hunt Atrax robustus. Interestingly, mice and guinea pigs, like primates, are badly affected by the venom.
The world's most venomous spider, the Sydney Funnel-Web Spider, in defensive stance.
What eats the Sydney Funnel-Web Spider?
Animals that routinely and safely eat the Sydney funnel-web spider include cats and dogs, including dingos, monitor lizards, geckos, rats, and marsupials such as dunnarts.
What does the Sydney Funnel-Web Spider eat?
It eats cockroaches, flies and other insects. It also eats smaller lizards and frogs.
Sydney Funnel-Web Spider Reproduction and Life Cycle
Males become reproductively mature when they're about four years old, and that's when they go looking for females. First, he'll weave a little mat of silk and add sperm to it, then transfer the sperm to his specially modified pedipalps. When he finds a female there is often some threat displaying on the part of both of them until she accepts him. Then, he immobilizes her by grabbing her second legs. He uses his palps to insert the sperm into the female's genitalia then leaves in a hurry.
After this, she'll spin an egg sac and deposit about 100 greenish-yellow eggs into it. In the three weeks they take to hatch, she'll clean and turn the egg sac and defend it. When they hatch, the spiderlings will stay with her until they've molted, or shed their exoskeleton twice. Then, they'll leave to dig their own burrows.
Most Venomous Spider: Sydney Funnel-Web Spider Population
Though scientists don't know exactly how many Sydney Funnel-web spiders exist in the wild, the animal has no special status under the IUCN Red List. There are about 1000 who live at the Australian Reptile Park.
Next Up: 25 Dog Facts for Kids
What is a Sydney Funnel Web Spider?
The Sydney funnel-web spider, Atrax robustus is a type of spider called a mygalomorph. This is an infraorder that includes tarantulas and mouse spiders. These spiders usually have robust bodies and jaws that point downwards. The Sydney funnel-web spider is one of 40 species of funnel-web spider. It is notorious for its aggression and its venom, which can kill a human being if they're not treated promptly.
Why is the Sydney Funnel Web Spider so dangerous to humans?
Scientists believe that the lethality of the male's venom is an accident. Clearly, humans and primates aren't the prey of this small animal, but humans have been known to eat spiders, and the male's venom developed to deter predators. It is the male who leaves his burrow to wander around in search of females and makes himself vulnerable to predation. Ironically, the animals who regularly eat the spider, such as rats and geckos, are not much affected by the venom.
How long does a Sydney Funnel Web Spider live?
Males live from six to nine months after they've reached sexual maturity, but females can live for over a decade.
Why are Sydney Funnel Web Spiders found in Sydney, Australia?
Atrax robustus was in that part of the continent well before the city was founded. It is more accurate to ask why did people raise the city of Sydney, Australia in the habitat of such a venomous animal. (The answer is that Great Britain decided to establish a colony at Sydney Cove in 1788).
Why does the Sydney Funnel Web Spider's venom affect people so badly?
The venom is as dangerous as it is because it contains a toxin called Robustoxin which attacks the nervous system. The bite itself is painful due to the size of the animal's fangs and its penchant for biting repeatedly until it is pulled off. Fortunately, there is an antivenom.


cultured marble showers pictures of cultured marble shower walls vs tile fantastic lovely tiled home interior 3 cultured marble shower surround pictures.
cultured marble showers pictures of cool cultured marble shower wall panels elegant bathroom decoration with walls clear cultured marble bathroom pictures.
cultured marble showers pictures of accessorizing the bathroom with cultured marble shower pan beautiful shower pan marble shower pan colors cultured marble shower walls images.
cultured marble showers pictures of cultured marble shower design ideas pictures remodel and decor cultured marble bathroom designs.
cultured marble showers pictures of marble shower walls cultured marble tub surrounds cultured marble tub surrounds marble shower walls marble shower cultured marble shower surround pictures.
cultured marble showers pictures of cultured marble shower cultured marble bathroom pictures.
cultured marble showers pictures of cultured marble shower seat shower bench cultured marble bathroom images.
cultured marble showers pictures of walk in shower marble shower pan 3 wall surround cultured marble shower surround pictures.
cultured marble showers pictures of low profile shower bases cultured marble shower walls pictures.
cultured marble showers pictures of cultured e shower walls price vs tile extraordinary wall panels bathroom home interior 7 cultured marble shower walls images.
cultured marble showers pictures of cultured marble shower cultured marble showers pictures of.
cultured marble showers pictures of cultured marble shower walls vs tile fanciful home interior cultured marble showers pictures of.
cultured marble showers pictures of cultured marble vanity top cultured marble shower pan cultured marble bathroom pictures.
cultured marble showers pictures of home ideas inspiring cultured marble shower walls cost price from cultured marble shower walls cultured marble showers pictures of.
cultured marble showers pictures of large size of excellent cultured marble installation x sofa excellent cultured marble bathroom images.
cultured marble showers pictures of cultured marble bathroom cultured marble shower surround pictures.
cultured marble showers pictures of what cultured marble shower walls images.
cultured marble showers pictures of interior design conventional bathroom with beige cultured marble shower walls also cool drain design with cultured marble shower surround pictures.
cultured marble showers pictures of marble bathroom showers cultured marble tile gallery marble bathroom shower shelves cultured marble showers pictures of.
cultured marble showers pictures of cultured marble shower walls vs tile prices fluctuate see all cultured marble prices cultured marble shower surround pictures.
cultured marble showers pictures of cultured marble showers cultured marble shower walls pictures.
cultured marble showers pictures of cultured marble tub surrounds cultured marble shower walls pictures.
cultured marble showers pictures of tile over cultured marble shower floor cultured marble shower surround pictures.
cultured marble showers pictures of impressive cultured marble shower walls how to install tile on buy best ideas about cultured marble showers pictures of.
cultured marble showers pictures of cultured marble shower with seat cultured marble bathroom pictures.
cultured marble showers pictures of cultured white marble shower tray cultured marble shower marble shower base cultured marble bathroom pictures.
cultured marble showers pictures of cultured marble shower surround pictures.
cultured marble showers pictures of cultured marble bathroom shower cabin cultured marble showers pictures of.
cultured marble showers pictures of cultured marble bathroom pictures.
cultured marble showers pictures of cultured marble shower pan bathroom transitional with bar pulls bridge faucet cultured marble shower walls images.
cultured marble showers pictures of marble shower base spaces traditional with cultured marble angle shower cultured marble bathroom images.
cultured marble showers pictures of cultured marble showers view our entire picture gallery of surrounds bases products city for cultured marble shower walls images.
cultured marble showers pictures of cultured marble shower by rs marble this is a cool affect that is called white cultured marble bathroom pictures.
cultured marble showers pictures of cultured marble shower in luxurious ideas cultured marble shower walls images.
cultured marble showers pictures of cultured marble shower walls vs tile phoenix cultured marble shower surround pictures.
cultured marble showers pictures of cultured marble shower remodel in cultured marble bathroom images.
cultured marble showers pictures of cultured marble shower design ideas pictures remodel and decor cultured marble bathroom pictures.
cultured marble showers pictures of tub and shower wall cultured marble cultured marble shower walls home design pictures cultured marble showers pictures of.
cultured marble showers pictures of bathroom remodel bathroom fixtures general contractor custom size fixtures cultured marble shower surround pictures.