In this $3,000-$word research report $(+$ or $-10\%$ excluding reference list$),$ students will analyse how different business structures in Australia $($sole traders, partnerships, companies and trusts$)$ can be legitimately utilised or potentially misused for tax minimisation purposes. The report should critically examine: The specific tax advantages and obligations associated with each business structure, with particular attention to partnerships, stock$/$inventory treatments and dividend arrangements. The legal distinction between legitimate tax planning and illegal tax evasion or aggressive avoidance, with reference to relevant sections of Australian taxation legislation $($including Part IVA of the Income Tax Assessment Act $1936($Cth$),$ the Taxation Administration Act $1953($Cth$)$ and recent amendments$).$ The role of offshore arrangements, complex business structures and aggressive tax planning strategies in facilitating tax avoidance. The effectiveness of the Australian Taxation Office's $($ATO$)$ current enforcement and compliance strategies. Recommendations for legislative or regulatory reforms that would enhance transparency and accountability in the Australian taxation system without unduly burdening legitimate business operations.