The article discusses how Indigenous corporations in Australia have evolved over time to empower Indigenous Australians in conducting businesses that align with their culture and traditions. Initially, the Aboriginal Councils and Associations Act of 1976 allowed for the formation of Indigenous business structures, but it was criticized and eventually replaced by the Corporations (Aboriginal and Torres Strait Islander) Act of 2006. The study examines whether these changes have enabled Indigenous Australians to operate their businesses in a culturally appropriate manner, in line with the United Nations Declaration on the Rights of Indigenous Peoples.