韩应该考虑投资，让他的公司成为一家私人有限公司。根据公司法(2001)第4.2.2条，私人有限公司组织不从事出售普通公众股份(Ciro, 2012)。此类组织内的股份转让通常以某种方式受到限制，例如公司董事需要批准任何股份转让。这包括新的利益相关者有能力通过股份转让注册成为公司成员。这将反过来有利于韩的业务，因为它的结构方式，股东对股票资本投资额负有有限责任。这使得公司可以独立于所有者和相关利益相关者进行培育。这进一步允许签订合同，借入资本数额，并最终将业务出售给新股东(Hanrahane et al.， 2015)。目前，该公司结构将能够提供额外的合规成本税收优惠，即年度账户在公司的要求。此外，作为一家私人有限公司，有限责任可以在特定的情况下，如董事被发现从事欺诈交易时，通过法院驳回。此外，这种结构将允许来自新投资者的新股票不断发行，从而为天使投资者或私人股本等投资者提供便利。
It is evident from the case facts that Han is a successful business restaurant owner considering to change his business structure. The structure as evident from the case facts is that of a Limited Liability company with sole proprietorship of Han.
Han should consider investing in making his company a Private Limited Company. Under the Corporations Act, (2001), section 4.2.2, private limited organizations do not engage in selling the general public shares (Ciro, 2012). The shares transfer within such organizations is usually restricted in certain way such as through the need that company directors require to approve any share transfer. This is inclusive of the fact that new stakeholders have the capability of to becoming company members over share transfer registration. This will in turn benefit Han’s business by structuring it in a manner that the shareholders have limited liability to the share capital investment amount made. This allows a company to foster separately from the owner and the stakeholders involved. This further allows to make entry into contracts, borrow capital amount and sell the business ultimately to newer shareholders (Hanrahane et al., 2015). Currently, this company structure will be able to offer tax benefits with additional compliance cost, namely, the Annual accounts at company’s house requirement. Additionally, as a private limited company, the limited liability can be rejected through courts within specific circumstances such as when Directors have been caught to trade in a fraudulent way. Furthermore, such a structure will allow for fresh share from incoming investors to be continuously issued so in turn leading towards accommodating investors such as Angel Investors or Private Equity as well.
Furthermore, as evident, Han has a desire to move ahead and expand his business. For expansion also, private limited company can be appropriate for him as he is an individual owner with less liability of shareholders. However more significant here will be partnership ownership structure here defined under the Corporations Act, (2001). Where two principals or more initiate together within business, they are considered as working in partnership (Harris, 2013). From the perspective of tax, partners would be individually taxed over the same base as if they were individual traders. This however will provide benefit of flexibility and the capability of relatively easy introduction of new partners as well as easy arrangements when there are retiring current partners. The key disadvantage here is that every partner will be liable jointly and severely for any incurred liabilities. This implies that even if another partner has done something wrong, it will be liability of both.