If you carry on a business – small or large – the question of which business structure to use always arises – and not just from when you start that business, but also during its operation when it may be beneficial to change from one structure to another.
With apparently at least one in three marriages ending in divorce– and with countless more de facto relationships breaking down –the capital gains tax (CGT) roll-over provisions for “marriage and relationship breakdowns” has assumed increasing relevance
If you have lived in Australia for many years and bought yourself a home here but decide to leave and go and live elsewhere, and you wish to sell your home, you should do so before you leave Australia