
What Business Structure Should I Choose in Australia?
A Simple Step-by-Step Guide for Beginners
When starting a business in Australia, one of the most important decisions you’ll make is choosing your business structure. This choice affects your taxes, liability, how much paperwork you'll deal with—and even how much control you have over your business. The right structure can set you up for success, while the wrong one could create roadblocks down the line.
This guide breaks down the most common business structures in Australia, so you can confidently decide what’s best for you. We've also included helpful links to official Australian government resources for further reading.
Why Your Business Structure Matters
Your structure affects:
Legal responsibility (who’s liable if something goes wrong)
Taxation (how you’re taxed and what deductions you can claim)
Setup and running costs
Ownership and control
Ability to raise capital or hire staff
So, let’s walk through the four main types of business structures in Australia.
1. Sole Trader – Simple and Affordable
This is the most common and simplest business structure for people just starting out. As a sole trader, you are the business—you’re personally responsible for everything.
✅ Pros:
Low setup costs
Easy to manage
You keep all the profits
Simple tax reporting (just part of your personal income tax)
❌ Cons:
Unlimited personal liability – if your business gets into debt, your personal assets are at risk
Harder to raise capital or grow a team
Business ceases if you stop operating or pass away
👉 Learn more:🔗 Sole trader info – business.gov.au
2. Company – For Growth and Liability Protection
A company is a separate legal entity, which means it can own assets, incur debt, and be sued—independent of its owners (called shareholders). This structure is often used for startups looking to grow or seek investment.
✅ Pros:
Limited liability – your personal assets are usually protected
More credibility and opportunities to raise capital
Business continues even if owners change
❌ Cons:
More expensive to set up and run
Requires compliance with Corporations Act 2001
More complex tax and reporting requirements
👉 Set up your company here:🔗 Register a company – ASIC
👉 Compare structures:🔗 Business structures – business.gov.au
3. Partnership – Shared Responsibility
A partnership is when two or more people run a business together. It’s easy to set up, but all partners share profits, losses, and responsibilities.
✅ Pros:
Shared skills, costs, and workload
Simple setup
Easier than a company to manage
❌ Cons:
Joint liability – you can be held responsible for your partner’s mistakes
Disagreements can affect business
Shared profits (not always equally)
👉 Register a partnership:🔗 Registering a partnership – business.gov.au
4. Trust – For Asset Protection and Investment
A trust is a legal structure where a trustee (person or company) holds and manages assets on behalf of beneficiaries. Trusts are commonly used for family businesses or asset protection.
✅ Pros:
Asset protection
Tax planning flexibility
Potential for reduced liability
❌ Cons:
Costly to set up and maintain
Complex legal and tax requirements
Needs a formal trust deed
👉 Learn more:🔗 Trusts explained – business.gov.au
Step-by-Step: How to Choose Your Business Structure
Here’s a simple process to help you decide:
🔍 Step 1: Ask Yourself Some Key Questions
Do you want full control, or to share responsibilities?
Are you comfortable with personal liability?
Do you plan to hire staff or raise funding?
How important is tax efficiency to you?
Do you plan to grow or stay small?
📊 Step 2: Compare Structures
Use this handy comparison guide to weigh your options:🔗 Business structure comparison – business.gov.au
💡 Step 3: Get Professional Advice
A business adviser, accountant, or lawyer can help you choose the right setup for your situation. You can find free or low-cost advice here:🔗 Find a business adviser – business.gov.au
What If You Change Your Mind?
Good news—your business structure isn’t set in stone. You can change your structure as your business grows or your needs evolve. For example, many sole traders later register as companies to access more tax benefits or protect personal assets.
Final Tip: Don’t Delay Getting Started
While choosing the right structure is important, don’t let it hold you back. You can always start simple and adjust as you go. The key is to take action and build momentum.
Ready to take the next step?
Start by registering your business and getting an ABN:🔗 Register for an ABN – abr.gov.au