道德经营

道德商业行为不仅能降低法律风险，还能建立良好声誉并培养客户忠诚度。您可思考以下几个问题：

是否需要遵守相关的行业规范或行为准则？
您和您的员工是否了解何为合乎道德的行为？
您如何确保销售流程符合道德标准？

同时，您也必须了解自己在以下领域的法律、监管与合规义务：

Ethical trading

Ethical conduct protects your business from legal risks but also builds a strong reputation and earns customer loyalty. Some questions to consider include:

Do you need to comply with any codes of practice?
Do you and your staff understand what is appropriate ethical behaviour?
How will you ensure your sales processes are ethical?

It is important to be aware of your legal, regulatory and compliance obligations in the following areas:

澳大利亚竞争与消费者委员会 | ACCC

澳大利亚竞争与消费者委员会 (ACCC)

《澳大利亚消费者法》明定了对消费者的保护条款。该法律由澳大利亚竞争与消费者委员会及各州和领地的消费者保护机构管理，并由全澳的法院与仲裁机构负责实施。

若经检举并确认违反《澳大利亚消费者法》所规定的公平交易与销售条款，澳大利亚竞争与消费者委员会有权对您的企业处以罚款、惩处，甚至勒令停业。

Australian Competition and Consumer Commission (ACCC)

Australian Consumer Law sets out protections for consumers. It is administered by the Australian Competition and Consumer Commission (ACCC) and state and territory consumer protection agencies and is enforced by all Australian courts and tribunals.

The ACCC can fine, penalise or even close your business if it is reported and found to have breached the fair trading and selling terms set out in the Australian Consumer Law.

公平交易厅 | OFT

公平交易厅

在昆士兰州，公平交易厅提供有关销售产品与服务时应遵守的法律义务的实用资讯，涵盖以下方面：

上门推销
电话营销
分期付款预购
定价规范
线上销售
未经请求即提供商品或服务的行为
交易证明与明细帐单
未取货品的处理程序
可联络与不可联络的客户范围

Office of Fair Trading (OFT)

In Queensland, the OFT provides useful information about your legal obligations when selling products and services through practices including:

door-to-door sales
telemarketing
lay-bys
pricing
online sales
unsolicited supply of goods or services
proof of transaction and itemised bills
handling of uncollected goods
customers you can/cannot contact.

劳资关系 | Industrial relations

劳资关系

作为雇主，了解劳动相关法规及您对员工的法律责任至关重要。履行这些义务不仅能确保企业依法营运，也能提升员工士气、降低离职率，并改善企业整体形象。主要关注项目包括：

工伤保险
合法终止雇用程序
工作场所健康与安全
劳动合约与休假权益
退休金（适用于所有员工及企业主本人）

Industrial relations

If you're an employer, it's very important to understand employment legislation and your legal responsibilities to your employees. Fulfilling these obligations will ensure that your business operates within the law, it is also important for employee morale and reduces staff turnover while improving the overall image of your business. Important items include:

Workcover
Lawful termination of employment
Workplace health and safety
Contracts and leave entitlements
Superannuation (for all employees and including the business owner)

税务要求 | Taxation requirements

税务要求

我们强烈建议您咨询会计师或簿记员，以确保企业符合如下所列的税务义务。

商业活动报表 (BAS)
商品及服务税 (GST)
预扣所得税 (PAYG)
员工福利税 (FBT)

Taxation requirements

We highly recommend you consult with your accountant or bookkeeper to ensure you meet your taxation obligations such as those mentioned below.

Business Activity Statement (BAS)
Goods and Services Tax (GST)
Pay As You Go (PAYG)
Fringe Benefits Tax (FBT)