Sole traders, partnerships and other unincorporated organisations are not incorporated, and therefore are not corporations. Accordingly, they cannot be considered constitutional corporations.

A sole trader is someone who trades by him or herself without the use of company structure or partners, and bears the full responsibility for the actions of the business.

A partnership is an arrangement between two or more people who join forces to operate a business and share in the profits.

Examples of employers who are not constitutional corporations include:

  • unincorporated organisations
  • sole traders
  • partnerships
  • incorporated organisations where trading or financial activities are not a significant or substantial part of the¬†activities of the organisation
  • certain state government public sector employers.