How to Register a Company in Australia: Complete Guide 2026 (Pty Ltd, ASIC, ABN/ACN/TFN)

Last verified: 2026-05-02 Jurisdiction: Commonwealth of Australia — Corporations Act 2001 (Cth) administered by ASIC

Registering a company in Australia in 2026 is a federal process administered by the Australian Securities and Investments Commission (ASIC) under the Corporations Act 2001 (Cth). The same statute governs every Australian state and territory, so the legal pathway for incorporating a company in Sydney, Melbourne, Brisbane, Perth or Hobart is identical — what changes is the registered office and the local commercial context. This guide walks through the entire pathway from the Director ID prerequisite under section 1272C, through Form 201 lodgement under section 117, to the issuance of the Australian Company Number (ACN) and the post-registration tax registrations (ABN, TFN and GST) administered by the Australian Taxation Office through the Australian Business Register. We also explain the practical choice between a proprietary limited company (Pty Ltd), a public company (Ltd) and remaining a sole trader, and the section-by-section ongoing duties that bind every Australian director once registration is complete. This article provides legal information only, not legal advice — operators must confirm the current text of statutes on legislation.gov.au and current ASIC guidance on asic.gov.au before lodging.

Quick Answer (TL;DR)

To register an Australian Pty Ltd company in 2026, every proposed director must first obtain a Director ID from the Australian Business Registry Services under Corporations Act 2001 (Cth), s.1272C; then Form 201 (the prescribed application under s.117) is lodged with ASIC, typically through the whole-of-government Business Registration Service at register.business.gov.au, which simultaneously applies for the ABN, TFN and GST registrations. ASIC issues a 9-digit ACN and a Certificate of Registration usually within minutes. A Pty Ltd needs at least one director ordinarily resident in Australia (s.201A(1)), at least one shareholder, an Australian-address registered office (s.142, no PO Boxes), and either adopts a constitution under s.136 or relies on the replaceable rules in s.141 — except where a sole-director-and-sole-shareholder structure is used, in which case s.198E and s.201F govern by default. The ACN must thereafter appear on every public document, invoice, website and letterhead under s.153, and an annual review fee must be paid each year on the registration anniversary under s.345A together with a solvency resolution under s.347A.

Table of Contents

1. Overview of Australian Company Registration
2. Legal Foundation — Corporations Act 2001 (Cth)
3. Choosing the Right Structure — Sole Trader vs Pty Ltd vs Public Company
4. Required Documents and Information
5. Step-by-Step Process — Director ID, Form 201, ACN, ABN, TFN
6. Costs and Timeline
7. Common Mistakes — A Gyoseishoshi Document-Preparation Perspective
8. After Completion — Annual Review, Public Disclosure, Director Duties
9. Frequently Asked Questions
10. Conclusion

1. Overview of Australian Company Registration

Unlike residential tenancies or workplace health-and-safety regimes — which are state-by-state matters in Australia — company registration is a single national process. Every Australian company, whether headquartered in Surry Hills or Subiaco, is registered under the Commonwealth Corporations Act 2001 (Cth) and recorded on a single national register maintained by ASIC. The legislative authority for the federal nature of Australian corporate law derives from the constitutional referrals made by every state in 2001, which produced the uniform federal corporations regime. Operators can verify the current consolidated text of the Corporations Act 2001 (Cth) on the official Federal Register of Legislation at https://www.legislation.gov.au/C2004A00818/latest/text and the procedural detail of registration on the ASIC business hub at https://asic.gov.au/for-business/.

The two principal regulators an operator interacts with during incorporation are:

• ASIC (Australian Securities and Investments Commission) — registers the company under Corporations Act 2001 (Cth), s.118, issues the ACN, and administers ongoing officeholder, share and disclosure obligations.
• ATO (Australian Taxation Office) — through the Australian Business Register (ABR), issues the ABN under the A New Tax System (Australian Business Number) Act 1999 (Cth) and the TFN under the Income Tax Assessment Act 1936 (Cth), Part VA.

Under whole-of-government service-delivery arrangements between ASIC, the ATO and Treasury, the Business Registration Service at https://register.business.gov.au/ acts as a single window: a single online application files Form 201 (registration of the company), applies for the ABN, applies for the TFN, registers for GST where applicable and for PAYG withholding where the company will pay wages. For most founders the single-window path is the most efficient and is the path Scrib🐮 templates assume.

A separate but practically essential prerequisite — administered by yet another body, the Australian Business Registry Services (ABRS), an arm of the ATO — is the Director Identification Number (“Director ID”). Under Corporations Act 2001 (Cth), s.1272C, every director must obtain a Director ID before being appointed as a director. The application is free, takes a few minutes through the myGovID mobile app, and the resulting Director ID is a personal lifetime identifier that follows the individual across every company they ever direct. Source: https://www.abrs.gov.au/director-identification-number.

2. Legal Foundation — Corporations Act 2001 (Cth)

The complete legal architecture for Australian company formation is set out in five federal instruments (state laws play no role in the formation process itself):

The single most important provision for a founder is Corporations Act 2001 (Cth), s.117, which sets out the contents of the application for registration. We unpack the s.117 input list field-by-field in section 4 below.

The principal types of company that may be registered are described in Corporations Act 2001 (Cth), s.112: a proprietary company (limited or unlimited), a public company (limited by shares, limited by guarantee, unlimited with share capital, or no liability — the last category restricted to mining companies under s.112(2) and s.254M). For practical purposes more than 95% of new Australian companies are proprietary companies limited by shares (Pty Ltd) — the focus of this guide.

3. Choosing the Right Structure — Sole Trader vs Pty Ltd vs Public Company

Before lodging anything with ASIC, the founder must decide on the legal structure. The three options most commonly compared are sole trader, Pty Ltd, and public company. Sole traders are not companies — they are individuals trading under their own name or a registered business name and require no ASIC registration. Pty Ltd and Ltd companies, by contrast, are separate legal entities under Corporations Act 2001 (Cth), s.124.

Source: ASIC company-types page at https://www.asic.gov.au/for-business-and-companies/companies/company-building-blocks/company-types/ and the ASIC officeholder rules at https://asic.gov.au/for-business/registering-a-company/steps-to-register-a-company/minimum-officeholders/.

A further distinction inside the Pty Ltd category is between small and large proprietary companies, defined in Corporations Act 2001 (Cth), s.45A. The classification is reapplied each financial year: a company is small proprietary if it satisfies at least 2 of (a) consolidated revenue under A$50m, (b) consolidated gross assets under A$25m, and (c) fewer than 100 employees. A small proprietary company is generally exempt from preparing and lodging an annual financial report under s.292(1)(b). A large proprietary company (one that fails at least 2 of the tests) must prepare and lodge an annual financial report under s.292.

For most start-ups, freelancers incorporating, and family businesses, the Pty Ltd limited by shares is the standard structure: it provides limited liability under s.516, separates the business from personal income for tax purposes, accommodates outside investment without converting to a public company unless and until needed, and is the structure assumed by every Australian bank, accountant, and software vendor. Public companies are reserved for businesses that intend to raise capital from the general public under Chapter 6D of the Corporations Act 2001 (Cth) — a path that involves significantly more complex disclosure obligations (prospectus, half-year and full-year audited reports, AGM under s.250N).

4. Required Documents and Information

Under Corporations Act 2001 (Cth), s.117(2), an application for company registration (Form 201) must include the following information. Founders should gather every item below before opening the Business Registration Service form.

A Constitution is the company’s internal governance document, adopted under s.136. The alternative is to rely on the replaceable rules — default governance provisions listed in Corporations Act 2001 (Cth), s.141 — covering matters such as director appointment (s.201G), director powers (s.198A), member meetings (s.249C), and share transfers (s.1072G). Replaceable rules apply unless the company adopts a constitution that displaces them. Importantly, where the company has a single person who is both sole director and sole shareholder, the replaceable rules do not apply at all under s.135(1)(b); instead, s.198E (single director powers) and s.201F (sole-member appointment and removal) govern by default. For most founders intending future investment, a bespoke constitution provides certainty and is often required by investors — it is also the format Scrib🐮 generates by default.

In addition, two off-register consents must be obtained and retained (they are not lodged with ASIC but must be available for inspection):

• Members’ consent (s.117(5)) and directors’ consent in writing (s.201D) and secretary’s consent in writing (s.204C).
• Occupier consent (s.143) where the registered office is at premises not occupied by the company — for example, a co-working space, a serviced office, or an accountant’s office. The occupier (the landlord, tenant, or licensee) must give written consent to the company using that address as the registered office.

5. Step-by-Step Process — Director ID, Form 201, ACN, ABN, TFN

Step 1 — Director ID for every proposed director

Each proposed director applies for a Director ID free of charge through the ABRS portal at https://www.abrs.gov.au/director-identification-number using myGovID. Without a Director ID the proposed director cannot lawfully be appointed, and the company cannot be registered with that person named on Form 201. Failure to apply when required is a strict-liability offence under Corporations Act 2001 (Cth), s.1272F.

Step 2 — Pre-lodgement checks

• Name availability: search the ASIC company-name register at https://connectonline.asic.gov.au/. The proposed name must not be identical to a name already registered or reserved (Corporations Act 2001 (Cth), s.147(1)). Identical-name comparison is governed by Corporations Regulations 2001, reg 2B.6.01 — punctuation is ignored, ”&” is treated as “and”, and so on. Restricted words (e.g. “bank”, “trust”, “royal”, “Anzac”, “incorporated”) require ministerial or regulator approval (Corporations Regulations 2001, regs 2B.6.02–2B.6.03). The full ASIC guidance on acceptable names is at https://www.asic.gov.au/for-business-and-companies/companies/register-a-company/rules-for-acceptable-company-names/.
• Suffix: Under Corporations Act 2001 (Cth), s.148(2) a proprietary-company name must include “Proprietary” or “Pty”; a limited company name must include “Limited” or “Ltd”; a no-liability company name must include “No Liability” or “NL”.
• Registered office: confirm a physical Australian address (no PO Box, no parcel locker) and obtain occupier consent under s.143 if the company does not itself occupy the premises.

Step 3 — Lodge Form 201

Form 201 is the prescribed application under Corporations Act 2001 (Cth), s.117 and Corporations Regulations 2001, reg 2B.1.01. There are two practical lodgement paths:

• Single-window path (recommended for most founders): lodge through the Business Registration Service at https://register.business.gov.au/, which simultaneously lodges Form 201 with ASIC and applies for ABN/TFN/GST/PAYG with the ATO.
• Direct ASIC path: lodge Form 201 directly with ASIC via a registered agent, ASIC online services, or paper filing (Form 201 page: https://www.asic.gov.au/regulatory-resources/forms/forms-folder/201-application-for-registration-as-an-australian-company/).

Step 4 — ASIC issues the ACN and Certificate of Registration

On successful lodgement and fee payment, ASIC registers the company under Corporations Act 2001 (Cth), s.118(1) and issues:

• A Certificate of Registration stating the company’s ACN, registration date and type; and
• The ACN itself — a 9-digit number that must be displayed on the company’s public documents (Corporations Act 2001 (Cth), s.153).

Online registrations are typically processed within minutes; paper registrations within several business days.

Step 5 — ABN, TFN, GST and PAYG-Withholding

Through the same single-window Business Registration Service application (or separately at https://www.abr.gov.au/), apply for:

• ABN under A New Tax System (ABN) Act 1999 (Cth), s.8 — an 11-digit identifier that incorporates the ACN as digits 3–11 for companies. Required for issuing tax invoices, GST registration and claiming GST credits. Application requirements: https://www.abr.gov.au/business-super-funds-charities/applying-abn/what-you-need-your-abn-application.
• TFN under Income Tax Assessment Act 1936 (Cth), Part VA — the company’s tax identifier for lodging the company income tax return.
• GST registration if projected turnover ≥ A$75,000 (or A$150,000 for non-profits) under A New Tax System (Goods and Services Tax) Act 1999 (Cth), s.23-15.
• PAYG withholding if the company will pay wages.

ATO source: https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/registration-obligations-for-businesses/work-out-which-registrations-you-need/business-or-company-registrations.

Step 6 — Bank account, share issue, members register

After receiving the ACN, ABN and Certificate of Registration, open a business bank account in the registered company name (a commercial requirement, not a statutory ASIC step). Within 14 days of registration, issue initial shares to the founding members and update the members register, which the company must maintain at its registered office under Corporations Act 2001 (Cth), s.169.

Step 7 — ACN on every public document

Under Corporations Act 2001 (Cth), s.153, the company’s name and ACN (or ABN, where the ABN includes the ACN) must appear on every public document of the company. ASIC’s guidance under INFO 17 confirms “public documents” include letterheads, invoices, websites used for trading, business cards, statements of account and emails. Most operators place “[Company Name] Pty Ltd ACN 123 456 789” in the website footer and on every invoice template.

6. Costs and Timeline

Statutory ASIC fees

ASIC fees are indexed each financial year (1 July) under the Corporations (Fees) Act 2001 and the Corporations (Review Fees) Act 2003 by reference to the CPI for the previous March quarter. Operators must confirm current amounts at https://www.asic.gov.au/for-business-and-companies/forms-and-fees/all-fees/ before lodgement. Indexation page: https://www.asic.gov.au/for-business-and-companies/forms-and-fees/all-fees/fee-indexation/.

ATO / ABR charges

• ABN application via ABR — no fee.
• TFN application — no fee.
• GST registration — no fee.
• PAYG withholding registration — no fee.
• Director ID — no fee (apply via ABRS / myGovID).

Source: https://www.abr.gov.au/business-super-funds-charities/applying-abn.

Realistic timeline

7. Common Mistakes — A Gyoseishoshi Document-Preparation Perspective

From a Gyoseishoshi document-preparation perspective — operating from Japan but applying Australian statutes via Scrib🐮 — the most frequent errors in ASIC company registrations are:

Under each of these provisions, the relevant requirement is statutory — under Corporations Act 2001 (Cth), s.[N], the requirement applies regardless of operator preference. Scrib🐮‘s pre-application checklist is built directly from this list so that Form 201 cannot be submitted until each item is satisfied.

8. After Completion — Annual Review, Public Disclosure, Director Duties

Registration is the start of the compliance journey, not the end. Within the first weeks of registration the company must:

1. Display the ACN on all public documents (s.153).
2. Issue share certificates to founding members within 2 months (s.1071H).
3. Notify ASIC of any post-registration changes via Form 484 — for example, share allotments, officeholder changes, registered-office or principal-place-of-business changes — within 28 days (s.142, s.146, s.205B, s.254X).
4. Maintain statutory registers at the registered office (Corporations Act 2001 (Cth), s.169 Members register, s.172 Option holders, s.175 Charges).
5. Open and operate the company bank account in the registered name.
6. Set up books of account — Corporations Act 2001 (Cth), s.286(1) requires the company to keep written financial records that correctly record and explain its transactions and financial position, retained for 7 years under s.286(2).
7. Diary the annual review date — each year on the anniversary of registration, ASIC issues an annual statement (Corporations Act 2001 (Cth), s.345A). Within 2 months the company must (a) pay the annual review fee, (b) confirm or update company details (s.346B/C), and (c) the directors must pass a solvency resolution under s.347A. If a positive solvency resolution cannot be passed, Form 485 (Statement in relation to company solvency) must be lodged within 7 days. ASIC annual review page: https://www.asic.gov.au/for-business-and-companies/companies/company-annual-review/.
8. Determine small vs large proprietary classification at the end of the first financial year (s.45A) — large proprietary companies must lodge an annual financial report under s.292.
9. Lodge tax returns via the ATO (company tax return; BAS if GST-registered).
10. Issue the Fair Work Information Statement and Casual Employment Information Statement to any employees hired (Fair Work Act 2009 (Cth), s.124–s.125B — see the companion Australian Employment Contracts pillar guide).

Director duties — the four core statutory obligations

Once registered, every director owes statutory duties under Corporations Act 2001 (Cth):

• s.180 — Duty of care and diligence (civil obligation; business judgment rule defence in s.180(2)).
• s.181 — Duty to act in good faith in the best interests of the corporation and for a proper purpose.
• s.182 — Duty not to improperly use position.
• s.183 — Duty not to improperly use information.

Sections 181–183 have criminal counterparts in s.184 where conduct is reckless or intentionally dishonest — maximum penalty 15 years imprisonment under s.1311E. Directors also owe the duty to prevent insolvent trading under s.588G — civil contravention under s.588G(2) and a criminal offence under s.588G(3) where dishonesty is involved. The safe harbour defence in s.588GA is available where the director starts taking a course of action reasonably likely to lead to a better outcome for the company.

9. Frequently Asked Questions

Q1. Can a non-resident be the sole director of an Australian Pty Ltd?

No. Under Corporations Act 2001 (Cth), s.201A(1), a proprietary company must have at least one director who is ordinarily resident in Australia. For a public company, s.201A(2) requires at least 2 of 3 directors ordinarily resident in Australia. “Ordinarily resident” is interpreted by reference to settled residency principles — physical presence, domicile and intention. Foreign-controlled startups commonly appoint a local resident director (employee, family member, or commercial nominee) alongside the foreign founder.

Q2. What is the difference between an ABN and an ACN?

The ACN is a 9-digit identifier issued by ASIC at company registration under Corporations Act 2001 (Cth) — it identifies the company under Australian corporate law. The ABN is an 11-digit identifier issued by the ATO via the ABR under A New Tax System (ABN) Act 1999 (Cth), s.8 — it identifies a business entity for tax and government interactions. For a company, the ABN incorporates the ACN as its last 9 digits (with two leading check digits). A sole trader has an ABN but no ACN. The correct order of registration is: register the company → ACN issued → apply for ABN → TFN → GST (if turnover threshold met).

Q3. Do I need a company secretary for my Pty Ltd?

No. Under Corporations Act 2001 (Cth), s.204A(1), a proprietary company is not required to have a secretary. A public company must have at least one secretary ordinarily resident in Australia (s.204A(2)). If you choose to appoint a secretary in a Pty Ltd, all the secretary-related duties under s.188 (notification of company details, etc.) apply.

Q4. What is a “replaceable rule”?

Replaceable rules are default governance provisions in the Corporations Act 2001 (Cth), listed in s.141 — covering matters like director appointment (s.201G), director powers (s.198A), member meetings (s.249C) and share transfers (s.1072G). They apply unless the company adopts a constitution that displaces or modifies them under s.135. Important exception: for sole-director-and-sole-shareholder companies, replaceable rules do not apply at all under s.135(1)(b); s.198E and s.201F govern instead.

Q5. Do small Pty Ltd companies need to lodge financial reports?

Generally no. Under Corporations Act 2001 (Cth), s.45A(2) a “small proprietary” company is one that satisfies at least 2 of: consolidated revenue under A$50m, gross assets under A$25m, fewer than 100 employees. A small proprietary company is generally exempt from preparing and lodging a financial report under s.292(1)(b), unless directed otherwise under s.293 or s.294. A “large proprietary” (s.45A(3)) must prepare and lodge an annual financial report.

Q6. What is the annual review and what do I have to do?

Each year on the anniversary of registration, ASIC issues an annual statement under Corporations Act 2001 (Cth), s.345A. Within 2 months you must (1) pay the annual review fee under the Corporations (Review Fees) Act 2003, (2) confirm or update company details (s.346B/C), and (3) the directors must pass a solvency resolution under s.347A. If you cannot pass a positive solvency resolution, you must lodge Form 485 within 7 days. Failure to pay the annual review fee is one of the most common causes of companies drifting into deregistration.

Q7. Pty Ltd or sole trader — which should I choose?

The four practical decision axes are: (a) liability — sole trader = unlimited personal liability; Pty Ltd = limited under Corporations Act 2001 (Cth), s.516; (b) tax — sole trader pays personal income tax at marginal rates; Pty Ltd pays company tax (currently 25% for “base rate” entities under Income Tax Rates Act 1986 (Cth), s.23(2)); (c) compliance cost — sole trader requires only ABN + TFN; Pty Ltd adds ASIC fees, annual review, financial recordkeeping under s.286; (d) fundraising — Pty Ltd is required for any meaningful third-party investment. If turnover is below A$75,000 with no liability concern, sole trader is simpler. Above that threshold, or where multi-founder / liability / investment is in scope, Pty Ltd is the standard.

Q8. What is “insolvent trading”?

Under Corporations Act 2001 (Cth), s.588G, a director has a duty to prevent the company from incurring a debt when there are reasonable grounds to suspect the company is insolvent. Breach is a civil contravention under s.588G(2) and, where dishonest, a criminal offence under s.588G(3) — maximum penalty 15 years imprisonment under s.1311E. The “safe harbour” defence in s.588GA applies where the director starts taking a course of action reasonably likely to lead to a better outcome.

10. Conclusion

Registering an Australian company in 2026 is a fast, federal, online process — but it sits at the head of an ongoing compliance pipeline that begins at the moment ASIC issues the ACN. The legal architecture is consistent across the country (Corporations Act 2001 (Cth)), the practical lodgement is a single-window application (Business Registration Service), and the post-registration obligations — display of the ACN under s.153, the annual review under s.345A, the solvency resolution under s.347A, the directors’ duties under s.180–s.184, and the prevention-of-insolvent-trading duty under s.588G — are the long-tail commitment that every founder takes on when they sign Form 201. The single greatest improvement an operator can make at the registration stage is to treat Director ID under s.1272C and Form 201 contents under s.117 as the authoritative input list — and to draft the constitution (or expressly elect replaceable rules under s.141, with the s.135(1)(b) carve-out for single-member companies) before lodgement, not after.

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Disclaimer

This article provides legal information, not legal advice. MmowW Scrib🐮 is a document preparation service operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not solicitors, barristers, attorneys, or migration agents. We do not provide certification, accreditation, or guarantees. The Corporations Act 2001 (Cth), Corporations Regulations 2001 and Corporations (Fees) Regulations 2001 are amended from time to time, and ASIC fees are indexed each 1 July. Operators must confirm the current text of statutes on https://www.legislation.gov.au/ and current ASIC guidance on https://asic.gov.au/ before lodgement. Foreign Investment Review Board (FIRB) approval under the Foreign Acquisitions and Takeovers Act 1975 (Cth) may be required for foreign-controlled acquisitions and is not part of ASIC registration — operators must obtain that approval separately where applicable.

Sources

1. Corporations Act 2001 (Cth) — current compilation: https://www.legislation.gov.au/C2004A00818/latest/text
2. Corporations Regulations 2001 — current compilation: https://www.legislation.gov.au/Details/F2023C00897
3. A New Tax System (Australian Business Number) Act 1999 (Cth): https://www.legislation.gov.au/Series/C2004A00513
4. Income Tax Assessment Act 1936 (Cth): https://www.legislation.gov.au/Series/C1936A00027
5. A New Tax System (Goods and Services Tax) Act 1999 (Cth): https://www.legislation.gov.au/Series/C2004A00446
6. ASIC company registration hub: https://asic.gov.au/for-business/registering-a-company/steps-to-register-a-company/
7. ASIC Form 201 — Application for Registration as an Australian Company: https://www.asic.gov.au/regulatory-resources/forms/forms-folder/201-application-for-registration-as-an-australian-company/
8. ASIC company types: https://www.asic.gov.au/for-business-and-companies/companies/company-building-blocks/company-types/
9. ASIC constitution and replaceable rules: https://asic.gov.au/for-business/registering-a-company/steps-to-register-a-company/constitution-and-replaceable-rules/replaceable-rules-outlined/
10. ASIC Australian Company Number (ACN): https://www.asic.gov.au/for-business-and-companies/companies/register-a-company/australian-company-number-acn/
11. ASIC rules for acceptable company names: https://www.asic.gov.au/for-business-and-companies/companies/register-a-company/rules-for-acceptable-company-names/
12. ASIC minimum officeholders: https://asic.gov.au/for-business/registering-a-company/steps-to-register-a-company/minimum-officeholders/
13. ASIC schedule of corporations fees: https://www.asic.gov.au/for-business-and-companies/forms-and-fees/all-fees/schedules-of-corporations-fees/
14. ASIC company annual review: https://www.asic.gov.au/for-business-and-companies/companies/company-annual-review/
15. ASIC Connect (search and lodge): https://connectonline.asic.gov.au/
16. Australian Business Register (ABR): https://www.abr.gov.au/
17. ABR — Apply for ABN: https://www.abr.gov.au/business-super-funds-charities/applying-abn
18. ABR — Apply for TFN (business): https://www.abr.gov.au/business-super-funds-charities/applying-other-registrations/apply-tfn-business
19. ATO business registrations: https://www.ato.gov.au/businesses-and-organisations/starting-registering-or-closing-a-business/registration-obligations-for-businesses/work-out-which-registrations-you-need/business-or-company-registrations
20. Director ID — ABRS: https://www.abrs.gov.au/director-identification-number
21. Business Registration Service (single-window): https://register.business.gov.au/
22. Business structures comparison (business.gov.au): https://business.gov.au/planning/business-structures-and-types/business-structures/difference-between-a-sole-trader-and-a-company