tax and trading through an abn, page-4

n2m,

It costs money to keep a company current and it is almost impossible to kill when you decide not to carry on in time.
My guess is about $2500 pa

The only advantage I can see is that if you are married you can split the income with your wife before 12 months have elapsed by getting her to do the cash book.

So in short I wouldn't bother with a company until your accountant said it was worthwhile. Unless of course you are a top gun trader with a 5 year track record.