1. Business Structure

SOLE PROPRIETORSHIP

Business that has one owner who pays personal income tax on profits earned from the business. It is the easiest type of business to establish or take apart.

PARTNERSHIP

An arrangement by at least two individuals to operate a business and share its returns. There are several types of partnership arrangements, choose the one that best suits your business.

INCORPORATION

A separate and distinct legal entity, which you create to own the assets of and take legal responsibility for the business.

Sole Proprietor
* register business name

Partnership
* register business name

Incorporation
* utilise a lawyer

Easy to set up

Easy to set up (with partnership agreement)

Higher cost and administrative requirement

Direct control

Additional expertise and capital

Raise capital, through selling of shares/ownership

Personally taxed

Personally Taxed

Tax advantages – small business deductions

Unlimited personal liability

Unlimited personal liability

Is a legal entity that is separate from owners

Other structures exist such as a Limited Liability Partnership and Limited Partnerships, however, these structures are more complex in nature and may be limited to specific industries and is advisable to consult the use of a Lawyer for registration.

If you are interested in learning more about these as a way of structuring your business, please reach out and book a consult with a Small Business Advisor at the Entrepreneur Centre.