Except in unusual cases, all assets and all liabilities of both parties are taken into account when altering interests in property between parties under family law following separation. (That doesn’t mean that everything is shared equally – net assets are divided after consideration of each party’s contributions and each party’s future needs – see How are property issues resolved?)
In the context of family law, interests in companies or businesses can give rise to many issues including in relation to value, valuation methodologies, goodwill, enterprise and personal goodwill, minority interests, shareholder loan accounts, accounts and records, accounting and recording methodologies, notes, depreciation, forecasting, budgets, management accounts, group structure, asset character, history, shareholder agreements, governing documents, remuneration, expenses, relationships, roles, responsibilities, premise of value, market, acquisitions, historical value, strategic benefits, adjustments, risk, key clients and employees, economic cycles, core and non-core assets, premises, debtor and creditor issues, tax issues, finance issues, leave entitlements, asset-backing, work-in-progress, off-balance sheet items, covenants and/or contract issues.
There are many cases dealing with company and business interests and related value issues. Rather than listing those here, you might prefer to phone 9222 8000 and to ask about your particular circumstances or the circumstances of relevant business interests.