The recent storms have signalled the start of summer and with that we also welcome the start of the festive season. The decorations are popping up and murmurs of the staff Christmas party are starting to be heard around the office water cooler. Christmas is about generosity and many businesses dip into their pockets to provide a staff party and gifts as a way to celebrate the end of another year, but without some planning, a business can inadvertently provide a gift to the tax office by…
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A recent full Federal Court GST case has created significant uncertainty regarding the GST implications for leasing commercial premises. In the MBI Properties case the Court held (amongst other things) that when a taxpayer purchases a commercial property with an existing tenant(s) and…
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he New WMS App While most of us use our smart phones and tablets primarily to access emails, browse the web / social media and play games, their potential is so much greater. With the convenience of having everything at your finger tips, smart devices are increasingly being used as…
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