Two friends, Zach and Cody, are setting up a business that involves buying property, renovating the properties and selling them for a profit. The business will also offer design solutions to existing property owners and will supervise and project manage renovations for other property owners. Zach and Cody are debating the benefits of a company structure compared with a partnership. They expect they will earn significantly more income than they need to live on each year and want the flexibility to only pay themselves what they estimate they need to spend each year. As they will be in the business of 'flipping' properties, the capital gains tax provisions (CGT) do not apply to their properties and capital gains tax concessions such as the capital gains tax discount, small business concessions and main residence exemption do not apply to any income from these properties. They also accept that there may be times when the company loses money due to movements in the real estate market. Zach and Cody each own valuable properties with their partners that will not be part of the business. Provide two (2) reasons why a company structure in this example would benefit Zach and Cody as they run the business when compared with a partnership.