Arunta Manufacturing Ltd ('Arunta') is an ASX-listed company in the automotive sector. The board of Arunta is currently considering a proposal to close down a major factory in Australia and instead manufacture vehicles overseas for a much cheaper price. If the board decides to go ahead with the cheaper offshore option, whilst this will ensure Arunta is able to compete with its rivals, it will most likely result in significant redundancies and possibly a downturn in the town where Arunta's factory is located. The directors of Arunta seek your advice on their obligations under s 181 of theCorporations Act 2001(Cth) in deciding the future of the Australian factory.