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General info only not advice.

Where a business is reliant on a particular individual to perform the services provided, even if trading as a company, for taxation reasons that is personal services income and is attributed to the individual. There are exceptions and rulings you can get if you meet certain criteria.

There is also the general anti-avoidance provisions of the tax act you need to consider.

There may be legitimate asset protection, business structuring or legal reasons to utilise a spouse for certain business interests.

If her income is higher than yours and adding the photography income puts her in a higher tax bracket than you, then she would pay more tax anyway. Unless you intend making a loss on the business, which in that case it is not really a business, unless you are only anticipating making a loss while you build the business, in which case you will be back to the more tax part.

Lots of questions to be answered.

Or if you do not wish to seek professional advice, your business, your services, your ABN. Also be aware that as a sole trader you are liable for any debts or legal judgments againts the business and that this liability is not limited and extends to all your of assets, not just those in the business

Again this is not advice specific to your circumstances, I am not an accountant, but do work in commercial law and have done Masters tax law for small and medium enterprises among other taxation law and commercial law subjects.

Good luck with your business