you are, of course, correct.  Thank you for that.

My post was deliberately 'general' in nature.

I will say now, for all who read here, I have no training in financial matters, I am not an accountant and have never done the accounts for anybody (not even my own tax returns), I have never had an ABN, never registered for GST . . . any advice/comments I post do not come with any professional guarantee and can be assumed to be worth what I am paid to provide them i.e. $0