A person running a business as an individual. Although you may decide to have employees, you trade, control and manage all aspects of your business.
An association of persons which consists of two or more people or entities carrying on a business as partners or in receipt of income jointly, but does not include a company.
An Australian company that includes listed companies, non-profit companies, statutory corporations and their subsidiaries, friendly society dispensaries and mutual life assurance companies.
An Australian company that is not listed on the stock exchange and is not included in the description of Australian public company or cooperative.
A legal entity owned and controlled by the people for whom it was established and who benefit from using its services.
A group of persons who have agreed to join together in pursuit of one or more common objectives which is incorporated in accordance with an Australian State or Territory legislation or an overseas body.
Check with your accountant if you're unsure about your business structure.