Mr S LOTS of fractured advice from lots of people with a very fractured view of what your overall situation is. most of the advice very good, not all, but you know, fractured. to put that into accounting terms, it would make the advice impaired. pls consult with a professional as your personal, present circumstances as well as your future intentions will play a role. generally, and this is common knowledge : -you have to personally own and you have to live in your primary residence to get primary tax exemption (if you dont live there, you lose the primary exemption) -on the sale, you will pay less CGT as a personal rather than a business owner -there are other complicated tax considerations on sale of a business property (selling property, selling business, dividends tax ?) -business ownership is an advantage where you want SHARED ownership with partners in a structured vehicle. -trusts are good as long term security (beyond grave long) but there is so much more that goes into it and ultimatley comes out of it. be honest, how many people here, when the business of circumventing transfer duty on sale and therefore buying in a CC started, knew of the pitfalls once those loopholes got closed one after the other ? dividends tax being a popular one.