2009 Budget Summary - The “Nation-Building” Budget

May 31st, 2009

The recent budget announcement has got people talking. As with most Government announcements there are always polarised opinions with regards to the issues that have, or have not, been addressed.

With the latest announcement it would seem that the Rudd government has responded to the global financial crisis by restructuring the budget to focus new stimulus spending around infrastructure construction, job protection and pensions funded by cuts to middle-class welfare. Many of these spending cuts however will not be fully impacted until the economy begins to recover.

Below we have summarised some of the most important changes in the 2009 Budget that may affect you.

Economy
The government predicts that the unemployment rate will peak to 8.5% in 2011. In response to this statistic and in an attempt to lessen the impact of such an outcome they have allocated almost $1.5 Billion over four years to retrain young and retrenched workers. Other winners from this budget include businesses that provide consulting services and products to the environment, building, infrastructure, defence and superannuation industries. The big spending programs, including $8.5 billion in land-transport networks, $3.5 billion in clean-energy programs and $5.7 billion for higher education and innovation, an extension of the first-home-owners’ scheme, paid parental leave and increased pensions, aim to retain 210,000 jobs and ensure Australia out performs other economies. This budget is intended to be the “nation-building” budget.

Business
For small businesses the initially proposed 30% tax rebate on eligible capital assets will be increased to 50% for small businesses installing capital infrastructure before December 2010. New funding for research, research infrastructure and business innovation is also an important helping-hand for businesses. The government is also allowing $10 million for businesses seeking to improve their e-commerce facilities. The much anticipated paid maternity leave scheme comes into effect from January 2011, but unless private business contributes to the payment, it will have minimal effect with projected budget costs of $730 million over four years.

Superannuation
From 1 July 2009, the limit on salary-sacrificed and employer-paid superannuation will be set at $25,000 a year, which is half the current limit. For people over 50, the cap will also be halved to $50,000, and from 2012-2013 people over 50 will also be included in the lower $25,000 cap. It can bee seen that this is perhaps one of the Government’s attempts to generate some revenue as by capping the contribution limits employees and other super fund contributors will now have to find alternative means for storing or investing their money. It is more than likely these other forms will be taxed at a higher rate than the super funds and hence this creates extra revenue for the Government.

In addition, the government’s contribution to the superannuation co-contribution scheme will be temporarily reduced for three years. This will give the government a saving of almost $1.4 Billion over the next four years.

Infrastructure
The government is looking to implement improvements to road, rail and ports over the next 6 years allocating $8.4 billion to improve city livability. The bulk of this funding is aimed at improving metropolitan rail links and the main road transport route between Melbourne and Cairns.

Investors
A tax loophole for the wealthy has been lost. Under the new rules, people who earn more than $250,000 a year will no longer be able to deduct losses from their unprofitable businesses from their own income; the loss will only be deductible from business income. For shareholders the rules relating the use of private company assets will tighten, meaning the use of company owned assets such as cars, boats and properties without paying tax will not be allowed.

Tax
The government has honoured already announced personal income tax cuts. From 1 July the tax rate in the $80,000 to $180,000 tax bracket will drop from 40% to 38% then to 37% from 1 July next year.

Despite the introduction of the promised tax cuts, in combination with high levels of spending in many other areas, the federal budget is forecast to remain in deficit for the next 6 years.

The 2009 budget is a recovery budget with the key areas of infrastructure construction, job protection and pensions being substantially funded by cuts to middle-class welfare being the core focus. Whilst this budget will aim to help Australia recover from the recession most of the proposed effects will not be seen until the economy recovers.

The team of legal and accounting professionals at The Quinn Group pride themselves on keeping up to date with the latest Australian consumer and business news and advancements. If you would like advice on how you can make the most of the current economic climate and optimise your financial position contact us on 1300 QUINNS or click here to submit an online enquiry.

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Grocery store chain settles race harassment lawsuit

May 30th, 2009

Town & Country Grocers of Fredericktown, Missouri, doing business as Country Mart Grocery , will pay $27,000 to settle a lawsuit brought by the U.S. Equal Employment Opportunity Commission .

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Tydskrif vir Letterkunde - Nag op ‘n kaal plein

May 29th, 2009

Vir die meeste lesers is Dolf van Niekerk waarskynlik as prosaskrywer bekend: studente van die Afrikaanse letterkunde verbind hom heel moontlik met die novelle Die son struikel (1961), terwyl skoolkinders dalk eerder vertroud is met Skrik kom huis toe (1968) en Die haasvanger (1985). Van Niekerk is egter ook die skrywer van drie digbundels: Karoosange (1975), Dubbelster (1996) en Nag op ‘n kaal plein (2006). Laasgenoemde bundel is ‘n poetiese verwerking van die skrywer se jeugjare op Edenburg in die Vrystaat en het ontstaan toe die skrywer na baie jare weer sy tuisdorp besoek het. Oor sy inspirasie vir die bundel se Van Niekerk self: “[D]aardie nag toe ek op die kaal plein onder die maan staan, begin dit rondom my lewe, is dit asof almal wat lankal dood en weg is, na my toe terugkom”. Nag op ‘n kaal plein is inderdaad ‘n woordgalery van gestorwenes en sterwendes: bekommerde boere, bedroefde geliefdes; ‘n kleremaker, winkelier, skoolmeester, orrelis, kunstenaar, predikant en skrywer. Anders as die outobiografiese vertellings in Die aarde waarop ek loop (2003), het die meeste van die “portrette” hulle egter in digvorm aan Van Niekerk opgedwing.

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How to Properly Choose a Workers Compensation Attorney

May 28th, 2009






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Before you begin to look for a workers’ compensation attorney, especially if you are in Orlando, you should ask yourself whether or not you even need one.

Should your injuries be minor and your doctor expects that the damage is temporary; you may not need a lawyer to help you. However, if the injury is severe, then you hiring an experienced attorney is your best course of action. The attorney can help you if you’ve accepted workers compensation but are not getting the correct amount, your company or employer fires you or disciplines because of the claim you made, or medical care is not given to you by your job. 

Most attorneys will speak with you for free, so take advantage of that opportunity to find out if you even have a case. You’ll also be able to get advice on how to proceed with a lawsuit or how to properly file for benefits. When you let an experienced attorney file your claim, you can be sure that you’ll be treated fairly and get the benefits you deserve.

Choosing a workers comp lawyer is easy, there are a number of ways to find one, and by searching the internet for say, “Orlando Workers Compensation Attorney” you will find may qualified individuals. Be sure that the one you speak to is experienced and is committed to helping you.

Most attorneys are limited to a fixed percentage of the comp benefits that you are found entitled to by the courts. The percentage varies by state, and you should be sure to ask your attorney what the cost before having him or represent you. In some cases, the employer is responsible for the attorney fees, especially if they deny your claim in bad faith.

Do you have questions for a workers compensation attorney in Orlando

Then you should be sure to check out http://OrlandoWorkersCompensationAttorney.com here you’ll find a qualified attorney who will answer all of your questions and concerns , including how much you’re entitled to claim, with no obligations or commitments.

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Computer glitch delays unemployment benefits for thousands in Pennsylvania

May 27th, 2009

The state says a computer glitch has delayed unemployment compensation payments for nearly 100,000 Pennsylvania residents.

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Tydskrif vir Letterkunde - Geskrifte van ‘n vermiste digter

May 26th, 2009

Geskrifte van ‘n vermiste digter

Tydskrif vir LetterkundeAutumn, 2009
  by Bernard Odendaal

Geskrifte van ‘n vermiste digter.

Henk Rall. Pretoria: Protea Boekhuis. 2008.

156 pp. ISBN: 978-1-86919-187-0.

Henk Rall, een van die minder bekende Sestigers, het tussen 1966 en 1982 vyf digbundels die lig laat sien. Met sy kortverhale, waaronder die meermaals gebloemleeste “Omba muungu”, het hy groter bekendheid verwerf. Twee romans uit sy pen het ook al verskyn.

Rall het ‘n gebeurtenisryke lewe gelei as jagter, reisiger en mediese navorser, sodat hy lang tye buite Suid-Afrika woonagtig was. Anders as in sy vorige bundels vind relatief min hiervan neerslag in Geskrifte van ‘n vermiste digter (voortaan tot Geskrifte afgekort). Met hierdie bundel keer hy, na ‘n digterlike swye van ‘n kwarteeu, as ‘t ware eerder terug na die kontrei van sy vorming as mens, naamlik die Noord-Kaap.

Dit gebeur veral in die openingsafdeling, “Onthou”, en in die vierde afdeling, waarvan “Uitse” die titel is en waarin veral sosiaal-polities betrokke en religieuse verse voorkom. In laasgenoemde afdeling klink (fasette van) Noordwestelike Afrikaans, ook al breedweg as Oranjerivier-Afrikans bestempel, meer opvallend op, sodat die outentiekheid en intimiteit van die segging vergroot word.

‘n Kennelike liefde vir die bepaalde kontrei, sy gestroopte aard, sy menstipes en hul kenmerkende tongval, is iets wat Rall deel met onder meer die Van Wyk Louw van Nuwe verse, met S. J. Pretorius en Boerneef, en uit meer onlangse tye met Donald Riekert en George Weideman–selfs ook met Hans du Plessis, Thomas Deacon en Euodia Engels, hoewel hy nie laasgenoemde drie se ver gevoerde nabootsings van Griekwa-Afrikaans benut nie. ‘n Gedig soos “Skawagters” herinner voorts aan D. J. Opperman se gewilde “Kersliedjie”.

Daar is ook nog afdelings waarin oor kuns, die kreatiewe proses en digterskap besin word (afdeling 2, “Skep”), waarin die liefde en die erotiek as temas oorheers (afdeling 3, “Liefhe”) en, ten slotte, waarin gekyk word “‘op ‘n leeftyd en die doderyk’ en na geloof teen die agtergrond van wetenskaplike kennis” (soos in die uitgewersbrief oor die afdeling “Besin” verduidelik word).

‘n Ekologiese bewustheid, asook ‘n nietigheidsbesef wat in sowel kosmiese en ewolusionistiese as religieuse terme beleef word, val voorts op in die slotafdeling:

Meteoriet

   Onder 'n kranslip
   in 'n dro' pan se kring,
   tussen klip
   en brosdoring;
   op 'n plek
   waar stiltes duur
   en 'n sonvlek
   die middaguur

   besit; in fel,
   geskokte lig
   het eens hel
   uit die lug

   geval (vuur-van-klip
   gebrand
   met suurstof)
   stof) glasige sand

   in--waar na miljarde
   eeue iemand
   in sy later jare
   self met vure brand.

Verreweg die opvallendste faset van Geskrifte is egter die vormgewing van die gedigte, soos al uit die aangehaalde vers behoort te blyk. Anders as wat meestal die geval was in Rall se vorige bundels, is dit naamlik vaste(r) vorme, soos die sonnet en gedigte in paarrymende distigons en in (veral kruisrymende) kwatryne, wat oorheers.

In verse oor die karige omgewing van die droe Noordweste dra sulke vaste vorme by om die strakheid van daardie wereld te suggereer–en word die suggestie nog sterker gemaak deurdat die versreellengtes meestal kort gehou word en deurdat die strofes selde die kwatrynlengte oorskry, soos in die gedig hierbo. Soms verswyg die digter ook nog die “ek” as subjek van die sin om die indruk van onpersoonlike gestrooptheid te versterk. Vergelyk in hierdie verband die volgende gedig:

Verbeelding

   Op 'n middag
   op my rug

   die lug
   besigtig

   waar beelde
   en figure

   soos in 'n droom
   verbystroom

   in 'n stoet
   magiese speelgoed

   met bokant alles
   in die cirrus

   'n aartsengel se
   veerwolkvlerke.

Waar die (Noordwestelike) spreektaal opvallend gemaak word, of woordspel op die voorgrond tree, bereik dit in samehang met die vormvastheid meermale ‘n speelse en vernuftige kwaliteit wat aantreklik is. Gedigte soos “Coq au vin” en “Noag” is voorbeelde hiervan.

In die meeste gedigte in Geskrifte skep Rall egter ‘n haglike tipografiese spanning deur die opmerklike wyses waarop hy enersyds eindrympatrone handhaaf (selfs, soos hierbo gesien kan word, deur woordsamestellings te ontheg), andersyds juis daardie patrone laat vervaag deur half- of swakryme (waar byvoorbeeld beklemtoonde en onbeklemtoonde lettergrepe rym) te benut. Die spanning is ook sterk voelbaar in die wyse waarop sekere vastighede van byvoorbeeld die Italiaanse sonnet volgehou, maar ander klassieke kenmerke van die vorm, byvoorbeeld metriese en versboureelmatighede, in die wind geslaan word.

Soms is daar ‘n goeie saak uit te maak dat derglike tipografiese spanningskepping funksioneel is (byvoorbeeld as medesuggestief van die “stil, verhewe lig” wat terselfdertyd “vervlietend sypel” in “Monet”; of van die “steierende stoei” en “heup-ontwrigte worsteling” in “Gauguin”; of van die “skoongewerkte marmer” na die “droom se end” toe in “Camille Claudel”). In te veel gevalle lyk dit egter na rym ter wille van die rym en na vorm ter wille van die vorm. Rym- en vormdwang dus.

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Selecting the Best Workers’ Compensation Attorney For Your Case

May 25th, 2009

Were you injured at work? Did you lose time from work? Were you off of work for several weeks, or months? Do you have any scars from your injury? Did you need a surgery in order to recover properly? Has your employer and the insurance carrier handled your medical treatment promptly? There can be many confusing turns in any workers’ compensation case. If you feel confused by the process you’re not alone! If you’re not getting the necessary answers or medical treatment you need, hiring a good workers’ compensation attorney could be just what you need.

Don’t hire an attorney who rarely handles a workers’ compensation case. You want an expert. Meet with your potential attorney at least once. Do you like him/her? Are they approachable? Do you feel you can trust him/her? If you find an attorney offensive, odds are others feel the same way. It’s ideal to have an attorney who’s had success discussing ongoing cases with insurance carriers and negotiating favorable settlements for their clients.

Technical proficiency is not enough. It’s a buyers’ market. You want a balance of technical know-how and professional personality. Don’t be fooled; a pleasant demeanor is powerful in getting every dollar out of an insurance company. Insurance adjusters typically are overloaded with cases and can be tough when it comes to settling cases. Personality matters. Tough bluster may delay your settlement for months, even years.

Smart attorneys know that adjusters want and like to close files. If an adjuster knows that a conversation with your attorney is likely to be productive, they’ll get into a habit of paying a bit more when that attorney calls. Closing files without the delay and expense of a trial is good for the insurance company, you the client, and your attorney.

You want an attorney with a minimum of one year of experience. Ask your potential attorney about their track record in trials at the Industrial Commission in your state. With experience comes an ability to address the complexities of medical treatment, recovery, and long term ramifications that effect you, your employer, and your family.

When someone is injured at work, recovery can be difficult physically, emotionally, and mentally. This is not the time for heroics. There’s professional, talented help available to you in the form of a good workers’ compensation attorney. Do a little homework before choosing your attorney. Solid representation will deliver peace of mind, and help you obtain the benefits and related compensation your state has determined injured workers’ deserve.

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Fired Sharon Regional worker alleges age, race bias

May 24th, 2009

A Sharon woman has sued Sharon Regional Health System alleging it showed age and race bias when it fired her for not getting a wheelchair requested by another employee.

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Tydskrif vir Letterkunde - Sonkyker. Afrikaner in die verkeerde eeu

May 23rd, 2009

Sonkyker. Afrikaner in die verkeerde eeu

Tydskrif vir LetterkundeAutumn, 2009
  by H.P. Grebe

Sonkyker. Afrikaner in die verkeerde eeu.

J. C. Steyn. Tafelberg: Kaapstad. 2008.

408 pp. ISBN: 978-0-624-04648-6.

Stories oor ‘n verbygegane tyd, maar waarsonder ons onsself nie kan begryp nie. Miskien is dit die rede dat die jongste outobiografiese boek van J. C. Steyn my so aangegryp het. Die treffende titel van die boek en die foto van die jong knaap met die deurdringende afstandelike kyk verklaar die krag van hierdie lewensverhaal.

Dit titel verwys na daardie so tipiese klein Suid-Afrikaanse reptiel, die gordelakkedis, ook bekend as skurwejantjie. Dit is natuurlik nie om dowe neute nie, want Steyn vertel regdeur vanuit die perspektief van die plaasjapie wat hom steeds effe vreemd voel op die dorp en in die stad–as ander later werk toe ry met hul motors, stap of fiets hy steeds; hooguit neem hy soms die bus of trein en as hy later wel ‘n motor aanskaf, moet hy Saterdae ‘n ent gaan ry om te verhoed dat die battery afloop. By Abrahamskraal draai hulle dan om. Hierdie ritte het in sigself geen eindpunt nie, want met sy moeder word dit tot ‘n taal- en landskapspel getransformeer: “‘Al Abrahamskraal?’ of: ‘Abrahamtal’, of ‘Abrahamsput’ of ‘Izaksput’. Tot dit later ‘Dis Abrahamsverdwyn!’ word.

Soos die skugter diertjie daar op die platklip in die son, dra hy ‘n hele prehistorie met hom saam as hy ‘n kultuurlewe om hom fyn registreer en verhaal. Maar soos die ouvolk, bly hy skugter afstandelik–sober; en tog kan hy die warmte van die klipplaat wat hom koester nie ontbeer nie. In hierdie oenskynlike teenstrydigheid le die fassinerende van Steyn se verhaal. Soos die vinjette aan die begin van elke hoofstuk word sy verhaal ook die verhaal van ‘n gesin, ‘n familie, ‘n vrien-dekring en ‘n volk en gemeenskap.

Steyn knoop sy verhaal aan die van M. E. R. as hy haar in sy motto voorin aanhaal: “As ek nou terugkyk op my eie lewe en op wat ek van die voorgeslagte weet, dan sien ek dit kon nie anders nie: dit is ‘n kwessie van self-behoud, van dood en lewe.” Ook sy verhaal begin op Swellendam–die bakermat van die Afrikaner se pioniersbestaan in Afrika. Sy oupagrootjie was agterkleinseun van Hermanus Steyn wat in 1795 met die opstand van Swellendamse burgers teen die vreemde dwingelandy van die Vereenigde Oost-Indische Compagne in opstand gekom het en tot “praesident” van die nuwe nasionale vergadering verkies is. In die voorgeslagte was daar ook nog ‘n kwaksalwer, ‘n “tweedeklasrebel” en ‘n bittereinder.

Daar is reeds op gewys dat ‘n persoonlike geskiedenis uitgroei tot volks- en gemeen-skapsgeskiedenis. Taferele van ‘n hele eeu tot en met die afsluiting van ‘n era en die aanvang van die nuwe tyd word voor die gees geroep–die lewende en die dode, die goeie en die bose. Treffend is die skynbaar onskuldige anekdote oor die simboliese Ossewatrek van 1938. Die trek, gereel deur die ATKV, begin met onmin en ‘n gebrek aan belangstelling. Die belangelose wilskrag van ‘n oom Tienie van Schoor het die wiele aan die rol gekry, maar toe die wiele eenmaal rol, is hy oor die hoof gesien en in sy plek het H. J. Klopper hoofleier geword! Ontluisterend, maar al te waar! Ook apartheid kom onder die loep: “[d]ie ‘nalatenskap van apartheid’: is dit slegs negatiewe dinge soos armoede en leed …?”

Vir hierdie resensent was veral die gedeelte “Eindes en beginne” insiggewend en fassinerend. Hierin word vertel van F. W. de Klerk se aankondiging op 2 Februarie 1990 en die “eienaardige burgeroorlog (wat) onder Afrikaanstaliges begin (het).” ‘n Felle taalstryd rondom Afrikaans vlam op. Die name van diegene wat alles feil had vir Afrikaans en die wat gemeen het dat Afrikaans, om welke rede dan ook, hom skaars moes hou, kom met doek en tafel voor die dag.

Ook die ondertitel van die boek “Afrikaner in die verkeerde eeu” konfronteer die leser: Was daar dan ‘n regte tyd? Vir wie is die tyd nou reg? Le die goeie tyd nog voor die deur? Hieroor laat Steyn nie veel los nie; hy registreer gewoon die trillinge (sidderinge?) in die samelewing en daag die leser uit om self te beslis, of minstens daaroor na te dink.

Die boek is in ‘n elegiese toonaard geskrywe, maar verval geensins in melancholie nie. ‘n Vir goed agterhaalde era met sy wel en sy wee word nugter in herinnering geroep en treffend tot voleinding gebring met die oorlye van die skrywer se moeder. Hy dink aan haar terug en onthou hoe sy altyd graag geneurie of hardop gesing het as sy dag dat niemand haar hoor nie: “altyd met ‘n blye hart” en hoe sy steeds bly hoop het dat iedereen tog die radiopreek kon hoor waarna sy eens op ‘n Sondag ingeluister het: Moenie vir mekaar kwaad word op die pad van Suid-Afrika nie. Van Wyk Louw spreek die slotwoorde van hierdie outobiografiese vertelling: “Miskien sal [n]iemand later / [tog] mooi dinge van ons weet.”

H. P. Grebe

Universiteit van Pretoria, Pretoria

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Tax Fraudsters Do Get Caught and the Penalties Are Not Light

May 22nd, 2009

Whilst tax fraud is something that we all know is an extremely bad idea, some people still attempt to try their luck at outsmarting the Australian Tax Office. The regulatory processes and auditing procedures that are in place are strict and rigorous so there is little chance of getting away with whatever scheme you are trying to pull.

As with most fraud cases, the perpetrator may be seen to somewhat “get away with it” for a significant period but the hands of justice will always catch up with them and when they do it is not simply a fine or a slap on the wrist. Tax fraud is a serious crime and is punished as such.

Recently, the Tax Office released the story of a 34 year old Sydney woman who has been sentenced to seven years jail after being found guilty of obtaining financial benefit by deception, attempting to obtain financial benefit by deception and dealing with the proceeds of crime. It was found that the woman had falsified over 15 activity statements resulting in claims for over $500,000 of GST refunds.

This is indicative of the little tolerance that the ATO and other relevant authorities have for any attempts at fraud, whether it be identity or tax related.

The Tax Office is extremely diligent when it comes to regulating the lodgment and claims practices of taxpayers across the country. It has a range of comprehensive procedures and programs in place that allow them to identify and investigate unusual activity and claims.

The correct lodgment of tax returns and activity statements as well as the prompt and thorough payments of any tax obligations not only ensures that you are protected from any penalty payments or unwelcome audits but also allows our tax system to run as smoothly and fairly as possible. Those who insist on trying to do the wrong thing by the system will inevitably be brought to justice but are significantly disadvantaging the majority of taxpayers who are trying to do the right thing.

A few things that you can do to help ensure that you are operating within the requirements of the Tax Office include simple tasks such as:

* Ensure that your business is registered for the appropriate taxes.

* Advise the relevant organisations of any change of contact details in a timely manner. This will ensure that you don’t miss any important information and are easily contactable should the need arise.

* Keep accurate and adequate records - especially for unusual or infrequent transactions, such as Capital Gains Tax.

* Only claim what you know is a genuine tax deduction.

* Use only legitimate business structures.

* Be diligent and ensure that all required forms and returns are lodged on time.

* You can pay the minimum tax you are legally required to, but be sure to always pay some tax as businesses that continually report losses can often become a target for audits.

* Never “back date” documents.

* Employ the resources of a professional accountant and/or tax advisor. They will be able to provide you with general and ongoing advice specific to your situation and also assist you to:

- Undertake a risk assessment review to identify areas that could potentially trigger a problem, and a possible audit.

- Provide reliable taxation advice on any significant tax issue, particularly in relation to transactions that involve a significant amount of money.

* You should also contact a professional if you are having problems meeting your current obligations, they may be able to help you address the situation before it escalates.

Adopting the above tips into your regular business practices will not only help you to keep your accounts in order and may also assist in reducing your chance of being audited as the Tax Office may be able to see that you are operating compliantly and you will reduce the chance of raising any alarm bells on their radar.

All types of tax, GST in particular, can be somewhat confusing and daunting for many small business owners. For this reason it is important that you seek the services of a professional tax agent or accountant. This will ensure that you not only get the maximum returns that are due to you but also that you are meeting all of you tax obligations in a legally compliant manner.

If you have any questions or queries regarding anything tax, accounting or audit related call us on 1300 QUINNS or click here to submit an online enquiry and one of our team will contact you to discuss how The Quinn Group can help you.

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