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Business structures

As a new business operator, you chose a business structure to suit your business, lifestyle, and objectives. But you’re not locked into one business structure for life. As your business changes, you may decide to move to a different type of business structure.

The business structure you choose will determine:

  • the licenses you need
  • how much tax you pay
  • whether you're considered an employee, or the owner of the business
  • your potential personal liability
  • how much control you have over the business
  • ongoing costs and the volume of paperwork for your business.

Learn more about the most common types of business structures in Australia below, including some advantages and disadvantages of each.

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