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| Feature | Sole Trader | Partnership | Company | Trust |
|---|---|---|---|---|
| Liability | Unlimited | Unlimited (usually) | Limited | Limited (for trustee) |
| Taxation | Taxed at individual's marginal rate | Partners taxed at individual marginal rates | Taxed at company tax rate | Beneficiaries or trustee taxed |
| Setup Costs | Low | Low to Medium | Medium to High | Medium to High |
| Ongoing Compliance | Low | Low to Medium | High | Medium to High |
| Control | Full control | Shared control | Directors control, shareholders have voting rights | Trustee has control |
| Number of Owners | One | Two or more | One or more | Varies |
| Raising Capital | Difficult | Moderate | Easier | Can be difficult |
| Registration | ABN, TFN (if applicable), GST (if applicable) | ABN, TFN, Partnership Agreement, GST (if applicable) | ACN, ABN, TFN, GST (if applicable) | TFN, Trust Deed, ABN (if applicable), GST (if applicable) |
This table provides general information only and should not be considered legal or financial advice. Consult with a qualified professional to determine the best business structure for your specific needs.
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Every new registration we handle includes a deep check of your chosen name to ensure it is available and ready for use.
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