Business structures

Step 1 of 6

Choose a structure for your business

There are different ways to set up a business, each with its benefits and drawbacks. The business structure chosen will affect the way tax is calculated and the amount of tax paid on the business profits.

There are four main types of business structure.

  • Fact 2

    In 2003, New Zealand proposed an agricultural emissions research levy to be collected from livestock farmers. The tax was to be used to fund research into the livestock industry's emissions of gases.

Public goods and services

Goods and services provided by a government.

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