Business Intenders Kit
 Your guide to what's needed to
 operate a business in Queensland
 Licensing and Regulation Requirements
 Driving the economic development of Queensland
 www.smartsmallbusiness.qld.gov.au
  Queensland the Smart State
 
 
 I0031.I01
 V16 Jan 2005
  Page 2 of 15
 Table of Contents
 Starting a Business............................................................................................................................................... 3
 Sole Trader...................................................................................................................................................... 3
 Partnerships.................................................................................................................................................... 3
 Proprietary Limited Companies....................................................................................................................... 4
 Licensing, Permit or Registration Requirements.................................................................................................. 5
 Registration of an Australian Business Number (ABN) ................................................................................... 5
 Business Name Registration........................................................................................................................... 5
 Australian Company Registration.................................................................................................................... 6
 Registration of a Workplace............................................................................................................................ 7
 Workers' Compensation Policy........................................................................................................................ 7
 Recognition of Overseas Skills........................................................................................................................ 7
 Mutual Recognition000000000000000000000000000000000000000000000000000000000.7
 Other Start Up Requirements............................................................................................................................... 9
 Registration of a Trade Mark........................................................................................................................... 9
 Registration of Domain Names...................................................................................................................... 10
 Employing Staff................................................................................................................................................... 10
 Contractor or Employee?............................................................................................................................... 10
 Superannuation Guarantee Scheme............................................................................................................. 10
 Conditions of Employment- Award Information............................................................................................. 11
 Annual Leave................................................................................................................................................. 11
 Time and Wages Record............................................................................................................................... 11
 Consultancy service of newly established and existing businesses000000000000000..........................11
 Taxation Requirements....................................................................................................................................... 12
 Australian Business Number (ABN) .............................................................................................................. 12
 Pay As You Go (PAYG)................................................................................................................................. 12
 Fringe Benefits Tax (FBT) ............................................................................................................................. 12
 Goods and Services Tax............................................................................................................................... 12
 Record Keeping............................................................................................................................................. 13
 Payroll Tax..................................................................................................................................................... 13
 Other Support Services Available to Business00000000000000000000000000000000000000000..14
 Smart Small Business Website000000000000000000000000000000000000000000000000000.14
 The Government Business Information Service ( GO BiS)00000000000000000000000000000000.14
 The Business Resource Centre and Bookshop  0000000000000000000000000000000000000...14
 Contact Details0000000000000000000000000000000000000000000000000000000000000015
 
 
 I0031.I01
 V16 Jan 2005
  Page 3 of 15
 Starting a Business
 One of the first things to think about when establishing a business is the best way to structure the
 business. The legal structure that you choose for your business affects the ownership, tax structure,
 risks and future of that business.
 The three most common legal structures are a Sole Trader, a Partnership with another person or
 persons, or a Proprietary Limited Company .  Licensing, permit or registration requirements vary for
 each of these structures.  The following provides an overview of the difference between these
 structures.
 Sole Trader
 A sole trader is an individual who runs the business without partners or a company structure.  This is
 the easiest and cheapest way of structuring a business.  The sole trader has full control of the
 business including ownership of all profits and responsibility of debts.
 Depending on the nature of your business, you may only be required to register for an Australian
 Business Number (ABN).  See page 12 for further information on the ABN.  You may also require a
 Business Name Registration depending on the business name you choose for your business.  See
 page 5 for further information on business name registration.  It is recommended that you check with
 the Department of State Development and Innovation's (DSDI's) Smart Licence  service regarding
 any specific licences, permits or registrations which may apply to your business.
 Partnership
 A partnership is a common and relatively simple, informal and inexpensive way to set-up or structure
 a business.
 It involves two or more co-owners participating together in a business. It also requires an intention to
 make and share profits and an understanding that these co-owners act on behalf of each other in
 business.
 Elements of a partnership
 As with the sole trader structure, a partnership is not recognised as an entity separate from its
 operators. Partners may set limits on how much they are liable for, but legally each participating
 partner's liability to creditors is unlimited.
 Partners cannot transfer their share to someone outside the partnership unless the other partners
 agree.
 Generally, no change in the nature of the business can be made without the consent of all partners.
 The Partnership Act sets out various rules for partnerships, but many of these rules can be varied by
 a formal Partnership Agreement. To ensure that all partners have a clear understanding of their
 rights, responsibilities and obligations, a written partnership agreement is vital.
 Liabilities as a partner
 The Partnership Act places joint liability on all partners for the business' debts and obligations
 incurred during their involvement in the partnership. In some cases, partners can be liable for debts
 incurred without their knowledge or authority.
 Partners are jointly and individually liable for a wrongful act or omission committed in the ordinary
 course of business.
 Partners are obligated to keep their co-owners properly informed.
 
 
 I0031.I01
 V16 Jan 2005
  Page 4 of 15
 A Proprietary Limited Company
 A company must be registered under the national Corporations Law, administered by the Australian
 Securities and Investments Commission (ASIC), a Commonwealth Government agency.
 Pros and cons of companies
 One of the biggest advantages of the company structure is that the liabilities of the company's
 shareholders may be limited to their share capital. This means shareholders' personal assets cannot
 usually be seized to pay company debts. As separate legal entities, companies rather than owners
 are liable for debts.
 The disadvantages of a company structure include relatively high initial costs and on-going fees. In
 addition, company losses cannot be off-set against shareholders' other income.
 Public vs private companies
 Public companies are usually formed to raise or borrow public money through listing shares on a
 stock exchange. They require at least one shareholder, three directors and one secretary.
 Proprietary Limited (Pty Ltd) private companies cannot raise money from the general public and only
 require one director.
 For advice on the structure that best suits you and your business, contact your solicitor or
 accountant.
 
 
 I0031.I01
 V16 Jan 2005
  Page 5 of 15
 Licensing, Permit and Registration Requirements
 The licensing, permit or registration requirements for each business will vary based on factors such
 as the structure of the business, whether the business is employing staff, the location of the
 premises, and the type of business that is being operated.
 It is important to ascertain the specific licensing, permit or registration requirements applicable to
 your business.  Further, some regulations differ from one council to the next.  The simplest way to
 obtain all of the Commonwealth, State and Local Government licensing information that you require
 is to contact the DSDI's Smart Licence service.
 DSDI - Smart Licence
 400 Boundary Street (cnr Fortescue Street)
 Spring Hill Q 4000
 PO Box 974
 Spring Hill  Q  4004
 P: 1300 363 711 or (07) 3001 6359
 F: (07) 3234 0024
 E: smartlicence@sdi.qld.gov.au
 W: www.smartsmallbusiness.qld.gov.au/smartlicence
 Common Licences
 Information is provided below on some of the licences that are common to many businesses.
 Registration of an Australian Business Number (ABN)
 Every business operating in Australia needs to apply for an Australian Business Number (ABN).
 The ABN is your key to The New Tax System.  It is a new single identifier for your dealings with the
 Australian Taxation Office (ATO) and for future dealings with other departments and agencies at all
 levels.  Charities will need an ABN before they can seek endorsement as a deductible gift recipient
 and/or income tax exempt charity.
 Business Name Registration
 This registration is legally required unless restricted to the individual's name in its entirety, eg. BL &
 MA Brown, Ms Ann Smith or John Jones.
 If there are any additions or abbreviations to an individual's name it must be registered. For
 example, BL & MA Brown's Shoes, Ms Ann's, John Jones & Brothers.
 The registration is required for proof of being a business to:
 00open bank accounts
 00advertise in the Yellow Pages
 00purchase from wholesalers at wholesale prices; and
 00have business equipment connected
 00help establish your business' reputation and credibility (particularly as the Department of
 Tourism, Fair Trading and Wine Industry Development encourages consumers to check that the
 businesses they use are properly registered)
 A business name will not be registered if it is the same as, or is likely to be confused with, an
 existing business name registered in Queensland or is identical to an Australian company name.
 Once a business name has been allocated, you will be issued with a Certificate detailing the
 business name, proprietor/s and a business name number.
 Applicants must have a business address and intend to carry on business under the registered
 name within two months of lodging the application in Queensland. Proof of Identity (ID) will also be
 required for each applicant.
 
 
 I0031.I01
 V16 Jan 2005
  Page 6 of 15
 Registration must be renewed either every year or every three years if the business still operates.
 The Department of Tourism, Fair Trading and Wine Industry Development must be told of any
 changes to the registered details for the business name, such as change of ownership, business
 and postal addresses, partner's name and/or address or nature of business.
 If you wish to use words in your name to identify your goods or services, consider applying for trade
 mark registration. If you don't, another trader could register your business/company name as a trade
 mark for their goods or services and prevent you from using it.  Business name or company
 registration does not automatically allow applicants to use that name as a trade mark.
 Transfer details
 The Business Name Registration can be transferred by submitting a completed "Statement of
 Change of Certain Particulars".  There is no fee for changes submitted to the Department of
 Tourism, Fair Trading and Wine Industry Development within one month after the date of
 change. A fee applies for changes after this period.
 Business name registration fee
 Initial Registration fee:
 1 year - $107.70 (This price is GST* exempt)
 3 years - $207.00 (This price is GST* exempt)
 Annual Renewal fee:
 1 year - $61.50 (This price is GST* exempt)
 Annual Renewal fee:
 3 years - $166.00 (This price is GST* exempt)
 * GST is a Commonwealth Government Tax
 Period authority remains in effect
 Business name registrations remain in effect for 12 months or 3 years from date of
 registration, depending on the period applied for.  Business names can also be renewed for
 periods of 12 months or 3 years.  It is an offence to continue to operate under a business
 name which has not been renewed after the registration period has expired.
 To obtain registration
 Registrations can be processed in person at the time of application either at Smart Licence ,
 one of the State Government's nineteen State Development and Innovation Centre's or at
 the Department of Tourism, Fair Trading and Wine Industry Development office. See page
 15 for contact details.
 Initial registration can also be processed via mail but can take up to 3 weeks.
 Australian Company Registration
 Australian Company Registration provides an applicant with an Australian Company Number (ACN)
 which, together with the name and the status of the company, serves to identify it.
 Applicants may reserve a proposed company name for a period of two months.
 The ASIC is obliged to reject the proposed name if it is identical to another company or business
 name or if the name is of a kind, declared by the regulations, to be unacceptable for registration.
 If a company wishes to trade under a name other than in the registered company name, it will be
 necessary for the company to register that trading name as a business name in each state in which
 it plans to use it.
 If you wish to use words in your name to identify your goods or services, consider applying for trade
 mark registration. If you do not register a trade mark, another trader could register your business or
 company name as a trade mark for their goods or services and prevent you from using it. Business
 name or company registration does not automatically allow applicants to use that name as a trade
 mark.
 Company registration cannot be transferred.
 
 
 I0031.I01
 V16 Jan 2005
  Page 7 of 15
 Australian Company Name Registration Fees
 Registration fee: (share capital)
 $800.00 (This fee is GST* exempt)
 (no share capital) $330.00 (This fee is GST* exempt)
 Reservation fee:   (optional)   $40.00   (This fee is GST* exempt)
 * GST is a Commonwealth Government tax
 Period authority remains in effect
 This registration remains in effect indefinitely. An annual return is required. The annual return
 fee for private companies is $212.00, while the fee for public companies is $1000.00.  (These
 fees are GST* exempt).
 How to obtain registration
 Submit a completed "Application for Registration of an Australian Company" to your regional
 ASIC Business Centre. If reservation of a name is desired, a completed "Application for
 Reservation of a Name" should also be lodged. Call the ASIC Infoline or visit
 www.asic.gov.au   to find out where you can lodge your application.  See page 15 for ASIC
 contact details.
 Registration of a Workplace
 From 1 February 2005 workplace registration is not required. However a workplace is still subject to
 the provisions of the Workplace Health and Safety Act 1995.
 Contact the Division of Workplace Health and Safety for further information. Contact details are on
 page 15.
 Workers' Compensation Policy
 An employer is legally obliged to hold a WorkCover policy of accident insurance to cover the cost of
 compensating a worker who is injured at work.
 Workers' Compensation Policy Fees
 A schedule of fees is available from GoPrint Bookshops or contact GoPrint on
 (07) 3246 3399. Free call 1800 679 778 (Outside Brisbane).
 Period authority remains in effect
 A Workers Compensation Policy remains in effect to 30 June of the following year.  A
 renewal form must be lodged by 31 August each year.
 For further information contact WorkCover Queensland.  Contact details are on page 15.
 Recognition of Overseas Skills
 Trade or professional qualifications obtained overseas may not directly translate in Queensland.
 Immigrants seeking information, advice and assistance in relation to the recognition of overseas
 qualifications and skills should contact the Queensland State Office of Overseas Skills Recognition.
 Contact details are on page 15.
 
 
 I0031.I01
 V16 Jan 2005
  Page 8 of 15
 Mutual Recognition
 A person who is registered to carry on an occupation in another Australian state or territory is
 entitled, after notifying the appropriate registration authority in Queensland, to be registered and
 carry on the equivalent occupation in Queensland.  Certain goods are excluded from mutual
 recognition such as firearms and other prohibited or offensive weapons; fireworks; gaming machines
 and pornographic materials.  For more information, contact the relevant registration authority.
 
 
 I0031.I01
 V16 Jan 2005
  Page 9 of 15
 Other Start Up Requirements
 Registration of a Trade Mark
 Trade marks give goods or services an individual stamp and are part of a business' intellectual
 property. Subject to certain tests and qualifications prescribed by law, a trade mark can consist of a
 device, symbol, logo, label, heading, ticket, name, word, signature, letter, numeral, sound, smell,
 shape, pictorial, or combination of any of these.
 Before designing and applying for a trade mark on goods or services, a search in the official trade
 mark records must be completed to find out if the trade mark is available for use.
 If the search shows the mark is available, the next step is to apply for registration under the Trade
 Marks Act.
 Protection for trade marks is possible by law, which allows companies to take legal action against
 other traders who use the mark to deceive or confuse the public. Legal advice should be sought to
 determine what action should be taken and which protection is right for a business.
 Once registered, the trade mark is protected in all Australian states and territories for an initial period
 of ten years. If protection is required in other countries, the trade mark should be registered in each
 country.
 For further information contact the Trade Marks Office.  Contact details are on page 16.
 Registration of domain names
 What is a domain name?
 The best way to think of a domain name is as an alias.  In other words, using a name that is an easy
 way of representing something else.  The system of domain names was designed to make individual
 sites on the Internet easy to find.
 An Internet domain name allows you to have a professional presence on the Internet.  There are a
 number of different domain name types to choose from.  Some domains have special requirements
 while others are less strict.  The following is a brief description of the most common domain types:
 com.au
 Intended for Australian businesses, companies and incorporated bodies.  You need
 an ACN or ARBN to apply (i.e you must be a company or have a registered business
 name).  Most frequently used and recommended choice of Australian businesses.
 net.au
 Mainly intended for Australian organisations providing network connectivity or some
 sort of network service, but available to all Australian businesses.  You need an ACN
 or ARBN to apply.
 asn.au
 For Australian associations, including incorporated bodies, political parties, trade
 unions, sporting and special interest clubs etc.   Association incorporation number or
 ARBN required.
 There are now a greater parameter of top level domain names available (ie .net, .biz, .online,
 .hongkong etc) these can be sourced from www.grandcom.com .
 Registering domain name fees
 Costs vary according to what services you require from the provider.You can register a .au domain
 name through an Auda accredited registrar. For further details contact Ausregistry Pty Ltd or visit
 www.auda.org.au
 
 
 I0031.I01
 V16 Jan 2005
  Page 10 of 15
 Employing Staff
 Contractor or Employee
 As a general rule, contractors are established in their own businesses and supply materials, plant
 and equipment to complete work for an all up price.
 Employees on the other hand are workers who are engaged to work on a labour only basis at the
 direction and under the control of employers.
 A major difference between contractors (including subcontractors) and employees is how they are
 paid. Small business operators are responsible for complying with payroll legislation for employees,
 whereas contractors are largely responsible for themselves.
 Superannuation Guarantee Scheme
 The Superannuation Guarantee (SG) came into effect on 1 July 1992.  The SG is the foundation for
 the compulsory element of the government's retirement incomes policy.  The SG really works as a
 tax applying to employers called the Superannuation Guarantee Charge (SGC).  The SGC can be
 avoided by employers if they make the required level of superannuation contributions for their
 employees.
 All employers are required to provide a prescribed minimum level of superannuation support for
 each eligible employee.  The current minimum level of employer superannuation support is 9% of
 salary for all employees.
 If an employer fails to make the necessary contributions, the SGC must be paid to the Australian
 Tax Office.  This charge is higher than the compulsory contributions because it includes an
 allowance for the interest which the employee has lost in the meantime as well as administrative
 charges.  Unlike contributions paid directly into a superannuation fund, the charge is not a tax
 deduction for the employer.
 Exempt employees
 You will not have to provide any superannuation support for an employee who is:
 00paid less than $450 in a month;
 0070 years of age or over;
 00under 18 years of age and working 30 hours a week or less;
 00a resident employee being paid for work done outside Australia for a non-resident
 employer;
 00a foreign executive who holds a Class 413 entry permit or visa granted under the
 Migration (1993) Regulations;
 00paid to do work of a domestic or private nature for 30 hours a week or less; and
 00a non-resident for work done outside Australia.
 For further information on your superannuation obligations, contact the Australian Taxation
 Office. See page 15 for the ATO contact details.
 
 
 I0031.I01
 V16 Jan 2005
  Page 11 of 15
 Conditions of Employment - Award Information
 An award sets out minimum conditions of employment for employees in particular jobs. An award
 prescribes such things as:
 00Rates of wages
 00Hours of work
 00Payment of overtime
 00Annual leave
 00Sick leave
 00Long service leave
 00Provisions for meal breaks/rest pauses; and
 00Occupational superannuation
 Annual Leave
 Most Queensland awards provide for annual holidays on full pay for:
 00Five weeks in the case of shift workers employed on a weekly basis where three shifts per
 day are worked over seven days a week; or
 00Four weeks in the case of other weekly employees.
 Time and Wages Records
 Every employer is required to keep a time and wages book (or similar record) and have this
 available for inspection during hours of operation by an industrial inspector.
 Consultancy Service for Newly Established and Existing Businesses
 The Queensland and Federal Governments have a joint service to help employers and employees
 meet their obligations under Queensland State and Federal awards, agreements and legislation
 covering wages and employment conditions.
 The Department of Industrial Relations can have an officer visit the business to provide award
 information and statutory requirements under the Industrial Relations Act 1999.  New and existing
 businesses are given advice on record keeping and pay advice requirements in addition to
 conditions of employment.
 For further information contact Wageline.  Contact details are on page15 .
 
 
 I0031.I01
 V16 Jan 2005
  Page 12 of 15
 Taxation Requirements
 Australian Business Number (ABN)
 The Australian Business Number (ABN) is your key to the Tax System.  It is a single identifier for
 your dealings with the Australian Taxation Office (ATO) and for future dealings with other
 departments and agencies at all levels.  Charities will need an ABN before they can seek
 endorsement as a deductible gift recipient and/or income tax exempt charity.
 An application for an ABN can be obtained from Smart Licence or the Australian Taxation Office.
 Contact details for Smart Licence and the ATO are on page 15.
 Pay As You Go (PAYG)
 If you are in business you will pay your income tax through Pay As You Go (PAYG) instalments.
 You will probably also remit amounts under PAYG withholding.
 PAYG is a single, integrated system for reporting and paying withholding amounts and tax on
 business and investment income.
 Contact the Australian Tax Office for further information.  See page 15 for the ATO contact details.
 Fringe Benefit Tax (FBT)
 You must register for FBT if you are an employer and provide fringe benefits to your employees. A
 fringe benefit is broadly defined and includes any right, privilege, service or facility provided to an
 employee or an associate of the employee (usually a family member.)
 For further information contact the Australian Tax Office. See page 15 for the ATO contact details.
 Goods & Services Tax (GST)
 There is a goods and services tax (GST) of up to10 percent on most goods and services consumed
 in Australia.
 If the annual turnover of your business is $50 000 or more ($100 000 or more for non-profit
 organisations) you must register for the GST and you will need an Australian Business Number
 (ABN) to do this.  If your turnover is lower you may choose to register for GST if you wish to.
 For further information contact the Australian Taxation Office. See page 15 for the ATO contact
 details or visit their web site at   www.ato.gov.au .
 
 
 I0031.I01
 V16 Jan 2005
  Page 13 of 15
 Record Keeping
 Under tax law, a person carrying on a business must keep records that record and explain all
 transactions. These records include all documents that are relevant for the purpose of ascertaining
 your income and expenditure. The person must keep their records in written English or enable the
 records to be readily accessible and convertible into written English.
 Any books of accounts, records or documents relating to the preparation of your income tax return
 must be retained for at least six years.
 Other statutory provisions eg. company law requires a company to retain records for seven years
 after the completion of the transaction.
 If you register for GST and some other elements of The New Tax System, you will need to update
 the way you keep your business records.
 For further information, "How To Keep Your Business Records Now and In The Future" can be
 obtained from the Australian Taxation Office. See page 15 for the ATO contact details.
 Payroll Tax
 Payroll tax applies to Queensland employers whose wage payments throughout Australia exceed
 the exemption threshold of $16,346 per week in any month.
 Contact the Office of State Revenue on Ph: (07) 3227 8903 (Brisbane Metropolitan and Interstate) or
 1300 301 546.
 
 
 I0031.I01
 V16 Jan 2005
  Page 14 of 15
 Other Support Services Available to Business
 Smart Small Business - www.smartsmallbusiness.qld.gov.au
 The Smart Small Business website caters for both businesses in their early start up stages as well
 as growth. The website is designed help Queensland small business become smart business. There
 are many programs, workshops, fact sheets and interactive online resources available on the
 website to guide new and existing businesses through the challenges they are continuously
 confronted with.
 The Government Business Information Service ( GO BiS)
 GO BiS is a free service that acts as your first point of contact to access up-to-date information about
 State and Commonwealth government support programs available.
 Support services available include:
 00Training, seminars and workshops
 00Business advisory and information services
 00Export opportunities and networking
 00Government subsidies and grants
 00Industry product matching/sourcing facilities
 00Trade assistance and development
 Simply call 1300 363 711  (Queensland only), (07) 3001 6359  (interstate callers) or + 61 7 3001 6359
 (international callers) or at www.smartsmallbusiness.qld.gov.au\gobis  to receive information about
 the government support services relevant to your businesses.
 The Business Resource Centre and Bookshop
 State Development and Innovation's Business Resource Centre (BRC) provides you with up-to-date
 industry information.  For just $33.00 (including GST*), the BRC will prepare a detailed information
 package (a Plan Smart  Kit) tailored specifically to your business and industry type.
 This information will help you to:
 00Assess business viability
 00Identify potential competitors and suppliers
 00Project business income and expenses
 00Profile your business location
 00Identify the factors affecting your business success
 00Improve business performance
 00Identify opportunities for growth
 The Plan Smart Business Planning and Information Kit includes a FREE 'Easy Plan' - a template
 that guides you through developing a sound business plan. Easy Plan normally retails for $11.00
 (including GST*) .  You can access the Business Resource Centre by telephoning 1300 363 711
 (Queensland only), (07) 3001 6359 (interstate callers) or + 61 7 3001 6359 (international callers).
 * GST is a Commonwealth Government Tax
 Visit our Online Business Bookshop at www.smartsmallbusiness.qld.gov.au\bookshop  and browse
 for books that will help you develop the business knowledge and skills to make your business idea a
 winner.
 This information is provided as a guide only.  Each business is different and will need to have its
 individual needs assessed.
 
 
 I0031.I01
 V16 Jan 2005
  Page 15 of 15
 Contact Details
 DSDI - Smart Licence
 400 Boundary Street (Cnr Fortescue Street)
 Spring Hill  Q  4000
 PO Box 974
 Spring Hill  Q  4004
 P: 1300 363 711 or (07) 3001 6359
 F: (07) 3234 0024
 E: smartlicence@sd. qld.gov.au
 W: www.smartsmallbusiness.qld.gov.au
 State Development & Innovation Centres -
 13 26 50 (local call cost) outside Qld (07)
 3001 6359
 Beenleigh
 Aspley
 Brisbane
 Ipswich
 Mackay
 Hervey Bay
 Springwood Maryborough
 Bundaberg Mt Isa
 Cairns  Rockhampton
 Caboolture Sunshine Coast
 Gold Coast
 Toowoomba
 Gladstone Townsville
 Roma: (07) 4624 1543
 Department of Tourism Fair Trading and
 Wine Industry Development
 State Law Building
 50 Ann Street (Cnr George Street)
 Floor 21
 Brisbane  Q  4000
 P: 1300 658 030
 F: (07) 3246 1532
 Cairns
 Ph: (07) 4042 3300
 Maroochydore
 Ph: (07) 5430 8900
 Mackay
 Ph: (07) 4969 3000
 Pialba
 Ph: (07) 4197 9800
 Rockhampton
 Ph: (07) 4920 6600
 Southport
 Ph: (07) 5581 3300
 Toowoomba
 Ph: (07) 4637 6000
 Townsville
 Ph: (07) 4753 2200
 Australian Securities and Investments
 Commission (ASIC)
 Incorporation Centre
 ASIC Business Centre
 20th Floor
 Commonwealth Bank Building
 240 Queen Street
 Brisbane  Q  4000
 P: (07) 3867 4900 or 1300 300 630 (Infoline)
 The Queensland Government, its Ministers, officers,
 employees or agents do not accept responsibility in respect to
 this information or any consequences of relying on it.
 Workplace Health and Safety
 Level 4
 Lutwyche Shopping Centre
 543 Lutwyche Road
 PO Box 820
 Lutwyche  Q  4030
 P:1300 369 915
 F: (07) 3247 9426
 WorkCover Queensland
 13th Floor
 280 Adelaide Street
 Brisbane  Q  4000
 P:1300 362 128 or 3006 6828
 Queensland State Office of Overseas
 Skills Recognition
 Level 4
 Lutwyche City Shopping Centre
 Lutwyche  Q  4030
 PO Box 820
 Lutwyche  Q  4030
 P:1300 369 935
 www.trainandemploy.qld.gov.au/
 Trademarks Office
 IP Australia
 Level 1, Reserve Bank Building
 102 Adelaide Street
 Brisbane  Q  4000
 P: (07) 3229 2375 or 1300 651 010
 Web: www.ipaustralia. gov.au
 Wageline
 4th Floor, Lutwyche Shopping Centre
 543 Lutwyche Road
 Lutwyche  Q  4030
 PO Box 820
 Lutwyche  Q  4030
 P:  (07)3872 0550 or 1300 369 945
 F:  (07) 3872 0519
 E:  wageline@dir.qld.gov.au
 Web: www.wageline.qld.gov.au
 There is also a wageline "fax on demand" service which is
 accessed through a fax machine by using a handset or dial
 buttons.  1900 935 510 (charged at 82c per minute)
 Australian Tax Office (ATO)
 280 Adelaide Street
 BrisbaneQ  4000
 GPO Box 9990 Brisbane  Q  4001
 Ph: 13 28 66
 Website: www.ato.gov.au