- Title
- Legal issues
- Creator
- Barnes, Lisa; Leow, James
- Relation
- Australian Master Accountants Guide p. 107-168
- Relation
- http://www.cch.com.au/au/onlinestore/ProductDetails.aspx?PageTitle=Australian-Master-Accountants-Guide&ProductID=2454
- Publisher
- CCH Australia
- Resource Type
- book chapter
- Date
- 2009
- Description
- A business can be run using many different structures. Each structure must satisfy different legal requirements and may have its own advantages and disadvantages (or limitations) as well as different treatment under the income tax laws (much of which is discussed in Ch 2 and Ch 7). In choosing the most suitable structure for a business, it is important to fully understand the legal characteristics of each structure and its suitability in each case. The entities covered are: sole traders or proprietorships, partnerships, trusts, including discretionary trusts, unit trusts and other fixed trusts, proprietary limited companies and other special purpose entities, including service entities and joint ventures. For each type of entity, the chapter addresses: general legal implications relating to each entity, that is the governing law, and establishment, existence, liability, new entrants, selling and cessation of a business from a legal perspective.
- Description
- 2008-09 ed.
- Subject
- businesses; legal issues; structures
- Identifier
- uon:8572
- Identifier
- http://hdl.handle.net/1959.13/918325
- Identifier
- ISBN:9781921322617
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