Well it could be debated for ever, wow, that would be Oh so riveting.

Alternatively go see an accountant,  A good one should be able to explain it to you in 60 seconds or less,  A real good one will take over an hour to explain what they could have explained in 60 seconds and bill you accordingly, +GST.

https://www.youtube.com/watch?v=lzxVyO6cpos