TradeDesk

Accountant handover report

Bundle your inputs, the three structure projections, the recommendation reasoning and (if relevant) Division 7A figures into a single page you can print to PDF and email straight to your tax agent.

Report inputs

TradeDesk · Business structure projection

Accountant handover report

Generated: 07/05/2026

FY: 2025-26

1. Inputs used in this projection
Annual net profit$180,000
Spouse / adult family for income splittingNo
Employs staff / apprenticesNo
High litigation / asset-protection needNo
Wants to retain earnings in businessNo
Bucket-company strategy modelledNo
2. Side-by-side projections (FY 2025-26)
StructureTax payableNet retainedEffective rateAnnual compliance
Sole Trader$51,538$126,96229.5%$1,500/yr
Pty Ltd Companyrecommended$42,088$133,41225.9%$4,500/yr
Discretionary Trust$51,538$121,96232.2%$6,500/yr

Tax figures use ATO 2025-26 individual brackets (sole trader / trust) and 25% base-rate company tax (Pty Ltd). Excludes GST, super, Medicare levy surcharge, FBT, and CGT.

3. Recommendation & reasoning

Pty Ltd Company

  • At $180,000 profit and no income-splitting opportunity, a Pty Ltd Company captures the 25% company tax rate on profits you don't need to draw, plus limited liability and credibility with commercial clients.
  • Important: if more than 50% of your income comes from your personal labour as a sole plumber (rather than from labour of employees, materials, or a structured business), the ATO Personal Services Income (PSI) rules may attribute company or trust income back to you personally — defeating most of the tax advantages. Your accountant must check the PSI tests (Results test, 80% test, Unrelated Clients test, Employment test, Business Premises test).

Important — read before relying on this report

This report is generated by TradeDesk as general educational guidance only. The figures use simplified ATO 2025-26 tax rates and do not account for GST, superannuation, Medicare levy surcharge, fringe benefits tax, capital gains tax, Personal Services Income (PSI) rules, Section 100A (TR 2022/4), Division 7A in full, or your personal financial circumstances.

TradeDesk is not a registered tax agent and does not provide tax advice under the Tax Agent Services Act 2009. You must obtain advice from a registered tax agent or qualified accountant before establishing or changing your business structure or implementing a bucket-company / Division 7A strategy.