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事务所动向
We are delighted to share with you that Tin-Lok Shea has been made Partner effective 8 December 2023. Tin-Lok began his journey with us during his law school days. His fluency in Japanese, as well as his innate understanding of both Australian and Japanese ways of conducting business and applying the law, have made him a valuable member of our firm. After graduating, Tin-Lok began his professional career at KPMG specialising in corporate tax for about 6 years. He then made a move to Deloitte advising clients in state taxes and FIRB matters. He was promoted to Account Director within 4 years there before making a big decision to return to H&H Lawyers in 2017. We were grateful for his return as our firm and clients immediately reaped the benefits of his skills and knowledge. He quickly made great contributions, looking after our clients in all facets of their legal needs. Tin-Lok’s legal expertise, especially in corporate and commercial matters, are second to none. He is in high demand for his calm yet determined approach in a number of litigious matters. One of Tin-Lok’s long-term clients sent us this meaningful message on his promotion to Partner: “Congratulations to Tin-Lok on his promotion to partner. He has been of enormous support to Kumon Australia for many years now, so much so, that we consider him a part of our team. We have been guided by his sage and expert advice on a wide range of matters. He provides thorough service and demonstrates genuine care and interest in our business. He is deserving of his success. We look forward to his ongoing support.” Being able to speak fluent Japanese has also been a great asset of Tin-Lok. He represents many Japanese corporate clients and advises them on setting up and operating their businesses in Australia. We look forward to witnessing Tin-Lok further cultivate our firm’s Japanese practice as he works closely with Mr Hayashi and the Japanese team. Tin-Lok’s temperament and meticulousness in his legal work also make him a popular senior lawyer and mentor in our firm. He has been instrumental in developing and helping our junior lawyers and staff achieve their potential. We wholeheartedly congratulate Tin-Lok on this well-earned promotion and look forward to his ongoing leadership in our corporate and commercial team and Japanese practice.
08 Dec 2023
法规更新
What is it and how do I apply for it? Background The Federal Government is in the process of rolling out the Modernising Business Registers (‘MBR’) program. The MBR will put together various ASIC registers and the Australian Business Register, and establish the new Australian Business Registry Services (ABRS) As a part of the MBR program, the Directors Identification Number (‘DIN’) is introduced. From November 2021, directors of a company, registered foreign company, registered Australian body or Aboriginal and Torres Strait Islander corporation are required to apply for their DINs. When you need to apply You can apply for a DIN from November 2021. If you are planning on becoming a director, you can apply before you are appointed. When you must apply for your DIN depends on the date you become a director. Date you become a director Date you must apply On or before 31October 2021 By 30November 2022 Between 1November 2021 and 4April 2022 Within 28 days of the appointment From 5April 2022 Before appointment Please note that there may be civil or criminal penalties and/or you may be issued with an infringement notice if you do not meet your obligation to apply within the above timeframe. How do I apply for the DIN? Directors must apply for their DIN themselves because they need to verify their identity. No one can apply on their behalf. To apply for DIN, the most convenient way would be by using myGovID. The myGovID app is available from the Apple App Store or Google Play. Have your ID documents/information ready and follow through with the instructions within the app – you should be able to set up your myGovID without difficulties. If for some reason you cannot set up a myGovID, you may apply by phone or with a paper form. Once you have set up your myGovID, you can complete your application for a DIN online atABRS website What ID documents/information would I need to provide? To set up myGovID, you will needat least two of the followingAustralianidentity documents: driver’s licence or learner’s permit passport (not more than three years expired) birth certificate visa (using your foreign passport) citizenship certificate ImmiCard Medicare card. You will also need to have the following ID information that matches the information kept at the ATO: your tax file number (TFN) your residential address as held by the ATO information from two documents, such as: Bank account details Notice of assessment Super account details Dividend statement Centrelink payment summary PAYG payment summary I do not have sufficient ID documents/information. What do I do? If you are not an Australian citizen, non-resident director, the chances are that you do not have most of the abovementioned ID documents/information. If you do not have sufficient ID documents/information, you would have to apply with a paper form attachingcertified copiesof one primary and one secondary identity document. Primary documents Foreign birth certificate Foreign passport Secondary documents National photo identification card Foreign government identification Driver’s licence, as long as the licence address matches the address details on your application Marriage certificate, but if you use this document to verify your change of name, you can’t use it as a secondary document. If you have changed your name, you must provide another document showing the change, such as a: marriage certificate deed poll change of name certificate. Please note that if your identity documents are not written in English, you must arrange for them to be translated into English by an approved translation service (such as NAATI - National Accreditation Authority for Translators and Interpreters) and certified as a true and correct copy. How do I certify my documents outside Australia? The following people are authorised to certify your identity documents outside Australia: notary publics staff at your nearest Australian embassy, high commission or consulate, including consulates headed by Austrade honorary consuls. An authorised certifier must, in the presence of the applicant, certify that each copy is a true and correct copy of the original document. This involves: sighting the original document stamping, signing and annotating the copy of the identity document to state, ‘I have sighted the original document and certify this to be a true and correct copy of the original document sighted' initialling each page listing their name, date of certification, phone number and position. Disclaimer: The contents of this publication are general in nature and do not constitute legal advice. The information may have been obtained from external sources and we do not guarantee the accuracy or currency of the information at the date of publication or in the future. Please obtain legal advice specific to your circumstances before taking any action on matters discussed in this publication.
03 Nov 2021
新闻发布
Tin-Lok Shea, special counsel at H & H Lawyers, was recently quoted in an article inNikkei Asiaregarding the prospective sale ofAusNet Services, an Australian energy company, to a foreign investor. The deal is significant because it weighs the importance of economic security, critical energy infrastructure and therefore national security, and foreign ownership of Australian assets. The result of this transaction could serve as a litmus test for the immediate future of foreign investment in Australia."It's a big case. If approved, it will be the first time since January that a 100% stake will be changing hands," said Tin-Lok. "I think there will be concern if this one got rejected because it would then send out a message as to Australia's appetite for investment."View the full article here:
22 Oct 2021
法规更新
The Australian Government has implemented significant amendments to the Franchising Code, with most changes effective 1 July 2021. To find out more about these changes, please refer to the following link.
01 Oct 2021
事务所动向
H & H Lawyers很荣幸地宣布将晋升三位律师，恭喜佘天诺、雷诺兹 . 礼子和李珍怡律师。
01 Jul 2021
税法
新南威尔士州议会最近通过了State Revenue Legislation Further Amendments Bill 2020，其中明确了当涉及全权信托（Discretionary Trust）的情况下，如何征收仅外国人需要缴纳的印花税附加税和土地税附加税。同时，该草案亦作出修订并明确了豁免条件 。当信托契约明确表示外国人不能成为信托受益人时，全权信托受托人所持有的住宅用地是可以得到豁免或退还印花税附加税及土地附加税。 印花税附加税和土地税附加税 过去4年来，新南威尔士州政府一直对在新州置业的海外人士征收额外的印花税和土地税。如果住宅物业由“外国人”持有，在通常税率和土地税(如果有)的基础上，需要支付： 印花税附加税: 额外8%的印花税 （购买物业时缴纳）; 土地税附加税: 额外2%的土地税 （以每年12月31日为节点，需每年缴纳） 不同于土地税，土地税 附加税是没有免征额度的。这意味着，即使您不需要缴纳土地税，但是作为海外人士仍然需要支付附加税。譬如，物业的土地价值为$500,000, 原本不需要缴纳土地税，但是仍需支付$10,000的附加税。 家族信托可能会被征收附加税 在上述附加税的政策下，非澳洲公民或者没有永居签证的人士是需要缴纳额外的印花税和土地税。但令人意外的是，许多在澳洲建立的家族信托（全权信托的常见形式），也被视为“外国人”。这是因为，如果全权信托的任何一个潜在受益人(即使不是已定的受益人)是外国人，那该信托也会被视为外国人。当这样的情况出现时，即使受托人没有并且也没有向此类外国受益人进行利益分配的意向，或是没有列明可能的外国受益人，该信托仍会被视为“外国人”。 很多时候, 家族信托的受益人不仅包括家庭成员,而且会涵盖更多潜在的受益人(通常定义十分宽泛，可以包括父母、兄弟姐妹,叔叔和阿姨,侄女和侄子,孙子和孙女),以及公司或者信托受益人，甚至还有慈善机构(包括海外机构)受益人。为了表明这一政策影响范围之广，新南威尔士州地税局官网站给出了以下案例: 假设XYZ全权信托，其受益人包括A (作为已确定姓名的受益人之一)和A持有权益的公司或其他信托。A同时拥有着ABC Pty Ltd的1股股份，而ABC Pty Ltd的多数股权由一个外国人B持有。在这种情况下，XYZ全权信托将被视为一个外国人，因为ABC有限公司是XYZ全权信托的潜在受益人。如果XYZ全权委托信托购买新南威尔士州的不动产，则须支付购买物业的额外印花税和土地税，即使XYZ全权信托从未分配给ABC Pty Ltd，也从未打算这样做。 为了进一步举例说明，我所近期经手的一个家族信托，潜在受益人被指定为“澳大利亚境内或境外的学校、大学、学院和其他教育机构”，这同样导致该信托被认定为了“外国人”。 另外一种家族信托会被认定为 “外国人”的情形是，信托中的受益人包含延伸家庭成员并且他们没有在澳洲居住。 新的法案明确了附加税政策的广泛应用，其中引入的新章节规定：“就本章而言，全权信托的受托人应被视为外国受托人，除非该信托禁止外国人成为该信托的受益人。” 我们的咨询服务 如果您想通过家族信托购买(或已持有)物业, 该修正案允许家族信托通过修改信托契约，表明 ”禁止外国人成为该信托的受益人”， 从而避免被征收附加税费。 虽然距离修正案的正式生效（即2020年12月31日）仍有一段时间的缓冲期，但是我们建议尽快修改信托契约，尤其是现有家族信托契约有被认定为“外国人”的风险。 如果您不确定您的信托契约是否有“禁止外国人成为信托受益人”的条款，H & H Lawyers律师事务所可以协助您审查信托契约的内容，以确是否会受到新政策的影响。如果我们发现信托契约的条款会导致您的家庭信托被认定为“外国人”，我们可以进一步协助您对信托契约进行的必要修订。
03 Jul 2020