Set-up decision · Australian business guide

Australian Business Structures

Compare sole trader, partnership, company and trust structures through control, liability, tax, administration and growth—not a one-size-fits-all checklist.

At a glance

  1. 01

    Map ownership and control

    Decide who owns assets, makes decisions and receives returns.

  2. 02

    Stress-test risk

    Compare liability, licensing, tax and administration under each option.

  3. 03

    Document the choice

    Put the entity, governance and key agreements in place before material trading begins.

Selected reading

Understand the issue before deciding what to do next

Start with these articles for the key rules, then check the official sources before you act.

Is a company right for you?Incorporation vs corporation

Primary sources

Source links checked 20 July 2026. Confirm the current rule before acting.

Need help putting this into practice?

Put the right documents and advice behind your decision

Register a company onlineView fixed-fee serviceLawyer-assisted company setupView fixed-fee servicePartnership agreementView fixed-fee service

This guide is general information, not legal, tax or financial advice. The right path depends on the entity, documents and commercial facts.

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