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In a company limited by guarantee, this will be the guarantors. Some offshore jurisdictions have created special forms of offshore company in a bid to attract business for their jurisdictions. Examples include “segregated portfolio companies” and restricted purpose companies. Online services for business is the default online service for approved self-managed super fund auditors, businesses, and other organisations to engage with us. Trustees of self-managed superannuation funds who have an ABN can also use this service. It’s streamlined and contemporary – you can access it at any time on multiple devices, including smart devices such as your mobile phone or tablet.

MANILA, Philippines — A Korean Air plane overshot the runway while landing in bad weather in the central Philippines late Sunday, but authorities said all 173 people on board were safe. The airport on Mactan Island in Cebu province was closed indefinitely due to …