When setting up any new business or even looking at changing current structures as tax law changes, ATO publishes their views on certain industries or structures, so too does recommendations on structuring advice.
With company tax rates coming down to 25% for base rate entities (which is basically an active business entity that turns over less than $50 million) it is usually quite normal for us to involve a company in any tax group structure to make use of this tax rate. That is because outside of individuals earning up to $45,000, most other tax rates (super being one that is below at 15%) are above the company tax rate. So being able to park money and leave it in a company may be the cheapest option for a lot of businesses.
Of course this may not factor in things like the capital gains tax discount, small business concessions amongst other things but is usually a good starting point to determine the right structure for any business.