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Companies Act 1984
The Companies Act of 1984 was the first major revision of the companies' legislation in Mauritius and provided a virtually complete restatement of the law relating to companies. The 1984 Act used as its basic model, the Singapore Companies Act 1967 (as revised in 1970 and 1975).  The Singapore Act had used as its basic model the Australian Uniform Companies Act of 1961, which was substantially based on the UK Companies Act 1948.

Two significant developments, which have taken place in the financial sector since 1984, are the establishment of a Stock Exchange in 1989 and the development of Mauritius as an offshore financial centre.  These developments call for a review of the present legislation with the objective of ensuring that it provides appropriate structures and facilities for businesses wanting to use Mauritius as a hub for their international activity.  It is also necessary, in order to encourage the development of investment activity through the local stock exchange, to examine the quality of the present safeguards in the legislation for protecting investors and at the same time, encourage and facilitate investment.

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