Compliance obligations by business structure
How the choice of structure changes the Commonwealth obligations in each industry.
Each page compares one structure with the same business run through a Pty Ltd company, and lists the duties that come with the structure.
Sole trader
- Real estate agents
- Accountants & bookkeepers
- Precious metals & stones dealers
- Fintech (non-bank)
- Banks & ADIs
- General insurers
- Superannuation trustees
- Credit licensees & mortgage brokers
- Aged care providers
- NDIS providers
- Health practitioners
- Medical devices & therapeutic goods
- Cafés & restaurants
- Hotels, pubs & licensed venues
- Retail trade
- Construction (residential & commercial)
- Manufacturing
- Agriculture, forestry & fishing
- Mining & resources
- Road transport & logistics
- Aviation (incl. drones)
- Maritime & ports
- Education — higher education providers
- Professional services (general)
- Gambling & wagering
Partnership
Trust
- Real estate agents
- Accountants & bookkeepers
- Precious metals & stones dealers
- Fintech (non-bank)
- Banks & ADIs
- General insurers
- Superannuation trustees
- Credit licensees & mortgage brokers
- Aged care providers
- NDIS providers
- Health practitioners
- Medical devices & therapeutic goods
- Cafés & restaurants
- Hotels, pubs & licensed venues
- Retail trade
- Construction (residential & commercial)
- Manufacturing
- Agriculture, forestry & fishing
- Mining & resources
- Road transport & logistics
- Aviation (incl. drones)
- Maritime & ports
- Professional services (general)
Pty Ltd company
- Real estate agents
- Precious metals & stones dealers
- Fintech (non-bank)
- Banks & ADIs
- General insurers
- Superannuation trustees
- Credit licensees & mortgage brokers
- Aged care providers
- NDIS providers
- Health practitioners
- Medical devices & therapeutic goods
- Cafés & restaurants
- Retail trade
- Construction (residential & commercial)
- Manufacturing
- Agriculture, forestry & fishing
- Road transport & logistics