apnic annual members’ meeting singapore, 6 march 1999 apnic - legal and tax
TRANSCRIPT
APNIC Annual Members’ MeetingSingapore, 6 March 1999
APNIC - Legal and Tax
Legal and Tax Status
• APNIC Pty Ltd• Registered in Australia 5 Feb 1998
• ACN 081 528 010
• Non-profit Status confirmed by AoA• Article 15: No distribution of dividends
• Structure identical to APNIC Ltd• except as required by Law
Legal and Tax Status
• “APNIC” Special Committee of APNIC Pty Ltd
• Australian Taxation Office Ruling– Member Funds considered “mutual”
• Interim ruling prior to relocation
• Final ruling received October 1998
– Some constraints on Fee Structure
Legal and Tax Status
• Corporate Documents Onlinehttp://www.apnic.net/corpdocs
Articles of Association AoA.htm
Memorandum of Association MoA.htm
Membership Agreement MembAgree.htm
Bylaws Bylaws.htm
(text and Word also available)