Constitutional corporation

A constitutional corporation is a financial, trading or foreign corporation under the Australian Constitution.

For an organisation to be a trading corporation it has to:

• be incorporated; AND
• engage in significant financial or trading activities.

Note that it’s not just “Pty Ltd” businesses that are incorporated. Many associations and local governments are also incorporated.

For more information on constitutional corporations, see our fact sheet National system employee or state system employee: which one are you?