如何选择 Business Structure (墨尔本华人会计师 Servtac CPA)

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Choosing the right business structure
6 \3 p5 v; _" J9 j+ F$ nHaving the right structure can save your business time and money.
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1 ~|, _M+ y( J: n! n' Kg4 Commonly used business structures in Australia are
* v* t) N% T0 J: @Sole traders7 p! _' X. J8 D4 m/ [
PartnershipsR4 M3 o" m4 s6 i3 f) b7 {
Companies
4 K! p- b1 x: G# Y: s6 BTrusts
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* I6 Q- s* k9 O; R; h4 DnThere are real advantages in choosing a structure best suited to the way you want to operate your business.& ?$ c% X' |, Z. o+ j' j4 ~
It’s important you understand these advantages and responsibilities as they may affect:0 f0 m9 d6 W1 S* E( E
> the way tax applies to your business
. E/ y% s: ~# }& \/ i% E> protection of your assets/ d' @& ]$ B1 @" i( ?
> your operating costs1 a; U1 V: K2 P/ x# U) K
> how other businesses deal with you.. G|6 C1 ~# oG4 [
9 x! r: v! [2 p3 m) E0 @1 Sole traders
0 J3 _. Z# H6 B$ D/ A. dIf you operate your business as a sole trader, although you may decide to have employees, you trade, control and manage all aspects of your business.- [! O0 V, R) y`3 a3 {$ N$ [% C
Advantages; L+ s" F, y0 T# q# N6 P
n There are very few legal and tax formalities involved setting up the business.
! F6 _# G2 d4 D* ]8 {n The structure is inexpensive to set up.# W% M2 q- b& J2 r, u8 V
n You have full control of the business.8 ]" o3 J) r$ @( q" s; h( \. I
n You receive the full benefit of profits made by the business.) T$ S9 A; z) }$ ~' f$ Q- E" f
n You keep all the after-tax gains if the business is sold.
# \6 P0 u6 Z* A- E0 j+ rThings to consider) s3 H: m+ p, P
n Your access to finances is usually limited to your own resources.
' V2 v8 [4 z7 k* ^; i+ tn If you have no employees, you usually have to do all the work.
1 _; a( O$ `& R7 N2 E- r; Tn You are legally responsible for all aspects of the business.7 v% C3 d- s& J9 a
n Debts and losses cannot be shared.
2 P5 m- K2 M' h' Mn You can lose private assets such as your home, contents and vehicles if the business goes into debt.1 N6 ?3 c0 x. g! ?6 S
& X; G$ _# t' e2 Partnerships8 P" v3 H4 b/ O0 l( y! D! O: \
If you operate your business as a partnership, you’re carrying on your business with one or more other people as partners and receiving your income jointly.& mi! c. \5 EQ
Advantages) ]& @$ M5 j- o- s; [; s1 e
n Partnerships are inexpensive to set up.
7 y; V6 `6 x0 K; W4 R! ~6 s2 Un Greater access to finances from the resources of all partners.. [! f: k, Y! S) u! F5 y
n There are more people to share the work load.+ z& W; U' F5 F# U+ i# ~
n There are more people to share losses and legal responsibilities., u( q, r! h* |2 I
Things to consider$ p* I" A' {; q+ l4 N& l8 Z
n You must share the profits with the other partners.
' c/ V; e6 x- x1 uG5 H! d* G, |! E* {n You and your partners are responsible for the debts of the partnership, even if you do not directly incur or cause the debt.0 J" G% }. A/ d: C! [/ H; Z
n You can lose private assets such as your home, contents and vehicles to settle debts of the partnership.
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/ P* f5 TjB9 \! S" ~$ v6 c7 N3 Companies
' z, x% E2 u4 J. gIf you operate your business as an incorporated company, the business is a distinct legal entity that is regulated by the Australian Securities and Investment Commission.
) el* y% m5 Y. S) |A company is a more complex business structure. Usually, the set-up and administrative costs for a company are higher than for other business structures.
( b$ ]1 O$ N8 }! W5 ]8 s1 gAdvantages
) x6 ?5 F8 _! `: I+ c( Y. E% Wn A company has far greater access to capital for the running of the business.: k8 V: G: H) Q1 _
n A company pays tax on its own profits.
. i: P' F. {9 T* y6 yn Shareholders are not liable for the debts of the business.$ `# Y( {4 k5 y^6 Y' Y
n Increased asset protection.
$ K+ S6 ]' j. G. g* z: k6 T+ KThings to consider% PH) e8 X. Y
n A company is more expensive to establish.
. Q, q& v: d; @, L. O+ K' en The tax reporting requirements for companies are far greater than for sole traders and partnerships.
2 W% U+ R$ ]4 F% _& En Shareholders have little say in the running of the business.
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4 Trusts& f, B7 z6 A4 Y" c# ]% V
If you operate your business as a trust, you’re:
) W% q6 ], A3 M6 sn a trustee
5 t) H* M0 W7 P# h# D. Tn responsible for holding property or income for the benefit of others (the beneficiaries).
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The most common variety of trust is the discretionary trust. If you’re the trustee of a discretionary trust, you have the power to decide how the profit will be distributed among the beneficiaries.
# [4 l, n, h7 J3 TAdvantages
9 y. N- Q/ y# O' Qn A trust has a limited liability if the trust is a company.5 B; F7 j0 e+ t5 I# k6 \0 Z1 L0 h$ u
n A trust has perpetual existence and does not cease with the death of a beneficiary.
& g) y8 Z3 n* x% N7 qn Increased asset protection.
. Co" R1 a" ?5 N" l: W. ?3 z, gThings to consider# {, ^: X! x5 n3 u9 rm1 x/ ~9 H3 U
n Like a company, a trust is more expensive and potentially complicated to establish._2 p: d4 K2 |9 w' J* m
n It may be more expensive to complete the required tax and administrative paperwork each year.
5 `9 Q' C& z9 n$ \2 Qn Profits distributed to children under 18 may be taxed at higher rates.
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