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Same name here, re "sole proprietorship" :) I imagine it's from our shared common law background.

I don't know anything about New Zealand law, but incorporating is also not a complex process in the U.S. Hopefully our handbook didn't make it sound like it was! It's more that there are various decisions to make in doing it, and different types of businesses might make different decisions. Perhaps in other countries, there is less variability around that though.



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