Ann: Change of Director's Interest Notice - G Babidge, page-112

Maybe looking at a PTY LTD to help with tax.. but of course, its best to speak to a qualified tax accountant!

Simple maths below
$100,000 Profit

If PTY LTD, you pay 30% which is $30,000 tax which leaves you with $70K NPAT

If CGT (no discount) then its full $100K taxable which at most is 47.5% personal income tax which is $47.5K (assume you also have a high paying job) which leaves you with $52.5K NPAT

If CGT (50% discount), then its $50K taxable which at most is 47.5% personal tax which is $23,750 tax (assume you also have high paying job) which leaves you with $76.25K NPAT

With deduction like internet, newsletters, company car etc.., at least you can claim 100% as expense with PTY LTD, but can only claim a 47.5% back if personal (CGT).... so it might work out better as PTY LTD

All the above figures are very simple.. but maybe best to speak to your accountant on your tax structure....