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发表于 2023-6-20 13:04
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总有刁民要害朕 发表于 2023-6-20 09:24
这又是谁和你说的啊。这个是ATO的债务。 是director要负责的。和shareholder有什么关系 ...
如果不懂， 没学过， Google一下不难。
Are directors liable for company debts, losses or tax debts?
Under certain circumstances, directors may be liable for debts incurred by the company when the company is unable to pay those debts, as and when they fall due and payable (i.e. the company is insolvent). This is because one of the fundamental duties of a director of any company is to ensure that the company does not trade while it is insolvent.
Common signs of insolvency include:
low operating profits or cash flow from the business
problems paying trade suppliers and other creditors on time
trade suppliers refusing to extend your business further credit
problems with meeting loan repayments on time or difficulty keeping within overdraft limits
legal action taken, or threatened, by trade suppliers or other creditors over money owed to them.
To determine if a company is trading while insolvent, directors need to assess the company’s:
cash flow – determine whether your company’s anticipated current and future cash flow will be sufficient to pay current and future debts as and when they fall due and payable
financial position as a whole – can the company liquidate (i.e. sell) sufficient assets to pay debts as and when they fall due?
If you allow the company to trade while insolvent, you may be acting illegally and be in breach of civil and criminal provisions of the Corporations Act.
以上摘自https://asic.gov.au/for-business ... tor%2C%20you%20have,penalty%20equal%20to%20these%20amounts.。 |
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一个不靠谱青年的欧洲60天（攻略坑已填！收工了） (2012-11-2) JPX 
楼主:Jomama
发表于 2023-6-20 21:46
