Money

Choosing the right tax structure for your Australian business

Exploring the best tax structures for businesses: Pty Ltd, sole traders, trusts, SMSFs, and joint ventures explained.

Published

11 months ago

March 11, 2025

Nathan Langridge

Pty Ltd, sole traders, trusts, SMSFs, and joint ventures explained.

In Short

Selecting the right tax structure is crucial for business success in Australia. Each structure has unique benefits and challenges, so understanding them helps ensure financial stability and compliance. Here’s a breakdown of the key options:

Sole Trader
Ideal for individuals starting a small business, a sole trader structure is the simplest and cheapest to set up. Business income is taxed at personal tax rates, but there is no separation between personal and business assets. While it offers simplicity, the downside is unlimited personal liability for debts.

Partnership
For two or more people in business together, a partnership allows for shared responsibilities. Profits are split between partners and taxed at individual rates. However, partners are personally liable for debts and potential disputes may arise, making clear agreements essential.

Company (Pty Ltd)
A proprietary limited company (Pty Ltd) suits businesses aiming for growth and liability protection. Companies pay a flat corporate tax rate (typically 25%-30%), offering tax advantages. Liability is limited to company assets, protecting personal wealth. However, companies face stricter regulations and higher administrative costs.

Trust
Common for asset protection and tax efficiency, trusts distribute profits to beneficiaries, who pay tax at their own rates. While they offer flexibility and legal protection, trusts are complex to establish and require ongoing management.

Self-Managed Super Fund (SMSF)
Used for managing retirement investments, an SMSF offers a concessional 15% tax rate on earnings. Trustees have full control but must comply with strict regulations and high compliance costs.

Joint Venture
Ideal for short-term projects between businesses, joint ventures allow entities to share profits and resources while maintaining separate tax obligations. They require well-structured agreements to avoid conflicts.

Choosing the right tax structure depends on your business goals, risk appetite, and financial strategy. Seeking professional advice ensures compliance and maximizes benefits.

Dr Steven Enticott is a finance professional, speaker, regular columnist, and author of The Man With A Plan.

For more information www.ciatax.com.au

Money

U.S. and China approve TikTok sale to American investors

US and China approve TikTok’s sale to Oracle and Silver Lake amid regulatory scrutiny, with ByteDance retaining 20%.

Published

17 hours ago

January 23, 2026

Harvey Vargas

US and China approve TikTok’s sale to Oracle and Silver Lake amid regulatory scrutiny, with ByteDance retaining 20%.

The United States and China have officially approved a deal for TikTok’s US operations to be sold to American investors, led by Oracle and Silver Lake.

This marks a major shift in the social media landscape as the platform navigates increasing regulatory scrutiny.

Under the new agreement, ByteDance will retain just under 20% of TikTok US, while Oracle and Silver Lake will each take 15% stakes. Other investors will also participate, forming a structure designed to satisfy both commercial and regulatory demands.

The new US-based entity will have a majority American board tasked with overseeing data protection and content moderation. Despite these safeguards, concerns remain about ByteDance’s influence and whether the deal fully complies with recent legislation.

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#TikTokSale #USChinaDeal #Oracle #SilverLake #ByteDance #TechNews #SocialMedia #DataProtection

Money

Markets tumble as Trump tariffs, Greenland rhetoric and Europe backlash collide

U.S. stocks plummet over 800 points amid renewed tariff threats and political tensions from Trump, sparking global trade concerns.

Published

3 days ago

January 21, 2026

Harvey Vargas

U.S. stocks plummet over 800 points amid renewed tariff threats and political tensions from Trump, sparking global trade concerns.

U.S. equities took a sharp hit as markets reacted to renewed tariff threats and heightened political rhetoric from President Donald Trump. The Dow plunged more than 800 points, with the S&P 500 and Nasdaq also sliding as investor nerves rattled risk assets.

The sell-off highlights growing concern around global trade tensions and geopolitical uncertainty, with markets struggling to price in what comes next for U.S. economic leadership and policy direction.

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#USMarkets #WallStreet #TrumpTariffs #GlobalMarkets #USDebt #Europe #Davos #Ticker

Money

Gold hits record highs as investors flee risk

Gold surges amid global uncertainty, with February futures rising 1.71% to $4,674.20 per ounce, signaling safe-haven demand.

Published

4 days ago

January 20, 2026

Harvey Vargas

Gold surges amid global uncertainty, with February futures rising 1.71% to $4,674.20 per ounce, signaling safe-haven demand.

Gold is shining brighter than ever as investors flock to safe-haven assets amid global uncertainty. U.S. gold futures for February delivery jumped 1.71% to $4,674.20 per ounce, while spot gold rose 1.6% to $4,668.14.

The surge comes as geopolitical tensions continue to worry traders, prompting a rush into metals perceived as stable and secure. Analysts say gold is proving its status as the ultimate hedge during turbulent times.

Investors are closely watching markets as gold sets new benchmarks, signalling growing caution across the financial landscape.

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#GoldRally #SafeHaven #InvestingTips #FinancialMarkets #GoldPrices #GlobalEconomy #MarketUpdate #TickerNews