- CASE STUDY – BUSINESS STRUCTURE & ASSET PROTECTION
How a Brisbane Business Owner Bought a $6M Commercial Property Through a Family Trust
Running a growing business means constant decisions, competing priorities, and little room for uncertainty. Your accounting should give you clarity not create more complexity.
At Acctivate, our business accounting and advisory services help established Brisbane businesses stay organised, informed, and in control. We go beyond basic reporting to give you the insight you need to make confident decisions and plan what’s next.
- Elle Green, Acctivate Business Accountants
- April 2026
- Brisbane
5-star reviews
- WHAT HAPPENED
Our client, a Brisbane business owner had been paying substantial rent for years with nothing to show for it. Their existing business structure wasn't set up to make a commercial property purchase tax effective.
As their business accountant, we restructured ownership through a family trust, applied the small business CGT concessions to minimise tax, and helped secure $6 million in finance through CBA. The property now sits in the trust. The rent that used to go to a landlord now goes back to them.
That’s the kind of advice we give at Acctivate Business Accountants. Not just the numbers, but what to actually do with them.
- THE SITUATION
Paying Rent That Built Nothing
Our client ran an established business, were growing steadily, and were still leasing their premises. Rent had become a real ongoing cost with nothing to show for it. The goal was straightforward: stop renting and buy the commercial property they were already operating from.
The existing business structure wasn’t set up to make this tax effective. Assets were held in a way that created risk, and buying the building without fixing that first would have meant unnecessary tax and less flexibility down the track.
They needed a structure that worked for the purchase and for what came after.
- THE ACCTIVATE APPROACH
Restructure first,
Buy second.
Before any property purchase happened, we mapped out a clear restructure plan. Getting the structure right before the purchase is the part most business owners miss, and it’s the part that determines how much tax you pay.
- Transferred shares into a new family trust Shares in the trading company were moved from the individual owner into a newly established family trust, changing how ownership was held.
- Applied the small business CGT concessions We prepared a detailed advice letter explaining how the small business CGT concessions applied to our client's situation, setting the basis for the transfer.
- Formal valuation and share transfer We coordinated a formal valuation and managed the share transfer through to completion. The outcome was minimal CGT payable on the restructure.
- Secured $6M finance through CBA Once the structure was in place, we worked with our client and Commonwealth Bank to secure finance for a $6 million commercial property. The purchase sat within the family trust, keeping the business and the asset clearly separate.
Commercial property purchased
$
0
M
CGT payable on restructure
~$
0
Client relationship
0
+ yrs
- THE RESULTS
Paying rent, vs. building wealth.
Our client went from paying rent to owning the building. That’s a different financial position entirely. Every dollar that used to leave the business each month now builds equity in a $6 million asset. One the business operates from, the trust earns rental income on, and the family can hold long term.
- Restructured ownership with minimal CGT impact
- $6 million in commercial finance secured
- Stopped paying rent to a third party - that rent now goes to their own trust
- Better asset protection and more flexibility long term
This completely changed how we think about the business. We're not just paying rent anymore, we're building something for ourselves.
Acctivate Client
Brisbane, Business Owner, Restructure and Commercial Property Purchase
- THE SITUATION
Elle Green, CA
Co-Founder, Acctivate Business Accountants
Elle Green is a Chartered Accountant (CAANZ), Registered Tax Agent and Co-Founder of Acctivate Business Accountants, with over a decade of experience supporting small businesses across taxation and cash flow management.
Holding a Bachelor of Commerce and a Xero Advisor certification, Elle is known for translating complex financial concepts into clear, practical guidance for business owners.
- FREQUENTLY ASKED
Questions about buying your premises.
The questions that come up most often when business owners start thinking about buying the property they work from.
Can a family trust buy commercial property in Australia?
Yes. A family trust can own commercial property in Australia, including property your business operates from. The trust holds the asset, and the business pays rent to the trust. This separates the building from the operating business, protecting the property from business creditors and providing significant tax advantages.
What are the CGT concessions for small business in Australia?
The small business CGT concessions allow eligible business owners to reduce or eliminate capital gains tax when disposing of active business assets. To qualify, you generally need a net asset value under $6 million, or annual turnover under $2 million. The four concessions are: 15-year exemption, 50% active asset reduction, retirement exemption, and rollover.
Should I buy my business premises in my own name or through a trust?
Buying in your own name is simpler upfront, but it exposes the property to personal and business risk. A family trust creates separation between the asset and the trading business, protecting the property if the business faces legal or financial issues. It also offers more flexibility for distributing income long term.
Is paying rent to your own trust a good strategy?
It can be. Rent paid by the business to the trust is a deductible business expense and income to the trust. The trust can distribute that income to beneficiaries in a tax-effective way. Instead of rent going to a third-party landlord, it circulates within your own structure.
More Questions About
Commercial Property and Business Structure
What is the difference between buying commercial property through a company vs a family trust in Australia?
A company provides limited liability, but profits are taxed at the corporate rate with no access to the 50% CGT discount. A family trust offers more flexibility because income can be distributed to beneficiaries at lower marginal rates, and the CGT discount may apply after 12 months of ownership. Trusts also generally provide stronger asset protection than a company structure alone.
How long does a business restructure take in Australia before buying property?
The small business CGT concessions allow eligible business owners to reduce or eliminate capital gains tax when disposing of active business assets. To qualify, you generally need a net asset value under $6 million, or annual turnover under $2 million. The four concessions are: 15-year exemption, 50% active asset reduction, retirement exemption, and rollover.
Do I need a separate loan if my family trust buys commercial property?
Yes. The trust is the borrower, so the loan sits in the trust’s name rather than yours personally. Most major lenders, including CBA, lend to family trusts for commercial property purchases, though the trustee and key beneficiaries are usually required as guarantors. Your accountant and lender need to be in agreement on the on the structure before you apply for finance.
What happens to a commercial property held in a family trust if I sell my business?
The property and the business are separate assets. Selling the business does not automatically trigger a sale of the building: the trust continues to hold it, and the new business owner pays rent under a commercial lease. This separation is one of the main reasons to hold commercial property in a trust rather than in the trading company itself.
This case study is for general information purposes only and does not constitute financial, tax, or legal advice. Client details have been kept confidential. Outcomes depend on individual circumstances. Please seek professional advice before acting on any information contained in this document.
