They are common for small businesses ($50K+ revenue per year into the millions) not so much micro businesses. Trusts offer additional asset protection and tax

They are common for small businesses ($50K+ revenue per year into the millions) not so much micro businesses. Trusts offer additional asset protection and tax benefits for business owners. Most accountants recommend this structure when setting up a business for you. There are more articles out there with PayPal and trusts however since Micro businesses are most likely the heavy users of PayPal, they are generally setup as a sole trader or Pty ltd hence comply with PayPal's terms.