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Business Structures

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Alan Lewis Accountants
Alan Lewis Accountants

Business Entities series: Business Structures. Paper 03.01

BusinessNews & Politics
1 of 7
BUSINESSENTITIES Business Structures
1. Operation Of A Small Business Sole Trader Partnership Discretionary Trust Unit Trust Company www.lewistaxation.com.au
2. Sole Trader John J Smith "John J Smith Nursery" Personally liable Personal assets www.lewistaxation.com.au
3. Partnership Liability is unlimited Written Partnership Agreement www.lewistaxation.com.au
Settlor Trustees www.lewistaxation.com.au 4. Discretionary Trust
Alternative to a Partnership Units Trustees Settlor (may have) www.lewistaxation.com.au 5. Unit Trust
Public Company Private Company Private Company - the most popular entity for small businesses One Director and one Shareholder Separate legal entity Not subject to a time requirement Discretionary Trust wound up www.lewistaxation.com.au 6. Company

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Business Structures