Property	Value
A technical identifier, unique in a certain context. Technical key	`AU_0165`
The country a linked concept is active or generally relevant for. Country scope	AU (Australia)
Language-specific name. Monolingual name	Individual/Sole Trader (en)
Language-specific main abbreviation. Monolingual main abbreviation	IND (en)
Abbreviation which is also valid and used in practice. Alternative abbreviation	IND
Informal and comprehensive human-readable definition of a concept. Description	An Individual or Sole Trader in Australia is a person carrying on business in their own right under an Australian Business Number. There is no legal separation between the person and the enterprise, so the owner keeps all profits and is personally liable for all debts and obligations. Setup and compliance are minimal, which makes it the most common structure for tradespeople, contractors and small service businesses. Business income is taxed at the individual's personal rate.
Category to group legal forms with a similar purpose, beside country-specific aspects. Legal form category	Sole Proprietorship

Mapped controlled vocabulary terms

Category:ReferenceDataTerm	Technical name	Data source	Description	Parent concept
IND (AU.BR)	IND	AU.BR (data source)	Individual/Sole Trader	entityTypeCode (AU.BR)

`AU_0165` (CDQ)