When buying an investment property, you will need to consider the potential tax when the property is sold. The structure of the investment should be considered, this could save you thousands in tax when you sell the property.

Buying your own business premises potentially means the property, when sold, could be eligible for Small Business Capital Gains Exemptions.  There are lots of rules to ensure you pass, so the structure is important. 

When you sell your investment property, you are eligible for a 50% CGT discount on the sale (this excludes companies),

If you use your investment property in your business, and it is classified as an Active Asset, you are eligible for a further 50% discount (now a 75% discount).

If you are over 55 and retiring, the balance of the capital gain can be disregarded as you can claim the retirement exemption.  Under 55 you can still claim the retirement exemption however you will need to pay the 25% remaining into your superannuation fund.

Spending a little more money at the start, i.e. purchase can save you thousands at the end, i.e. selling!