--- title: WLM Blog | Amanda Rogers description: More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.   image: https://insights.wlm.com.au/hubfs/WLM%20Accounting%20Blog.jpg --- [![WLM_Logo_RGB_Orn50](https://insights.wlm.com.au/hs-fs/hubfs/WLM_Logo_RGB_Orn50.png?width=521&height=169&name=WLM_Logo_RGB_Orn50.png "WLM_Logo_RGB_Orn50")](http://wlm.com.au/) - [About](https://www.wlm.com.au/about/) - [Services](https://www.wlm.com.au/services/) - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/) - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/) - [Clients](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [Insights & Case Studies](https://insights.wlm.com.au/blog) - [Blog](https://insights.wlm.com.au/blog) - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Contact](https://www.wlm.com.au/contact/) [Login](https://clientlogin-us2.karbonhq.com/4Frhz6cPZq6r) - [About](https://www.wlm.com.au/about/) - [Services](https://www.wlm.com.au/services/) - [Tax & Compliance](https://www.wlm.com.au/services/tax-and-compliance/) - [Strategy & Advice](https://www.wlm.com.au/services/strategy-and-advice/) - [Clients](https://www.wlm.com.au/clients/) - [Construction & Trades](https://www.wlm.com.au/clients/construction/) - [Family Business](https://www.wlm.com.au/clients/family-business/) - [Insurance & Financial Services](https://www.wlm.com.au/clients/insurance-and-financial-services/) - [Renewable Energy & Environment](https://www.wlm.com.au/clients/renewable-energy-and-environment/) - [Service-based & Other Business](https://www.wlm.com.au/clients/service-based-and-other-business/) - [Insights & Case Studies](https://insights.wlm.com.au/blog) - [Blog](https://insights.wlm.com.au/blog) - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Contact](https://www.wlm.com.au/contact/) # News, views and more More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often. ## Amanda Rogers ![Amanda Rogers](https://insights.wlm.com.au/hubfs/AR%20headshot.jpg) ### Recent Posts ### Most Recent **[Categories](https://insights.wlm.com.au/blog/author/amanda-rogers#!)** - [Accounting](https://insights.wlm.com.au/blog/tag/accounting) - [Business Owners](https://insights.wlm.com.au/blog/tag/business-owners) - [Australian Taxation Laws](https://insights.wlm.com.au/blog/tag/australian-taxation-laws) - [Financial Planning](https://insights.wlm.com.au/blog/tag/financial-planning) - [Tax Planning](https://insights.wlm.com.au/blog/tag/tax-planning) - [ATO](https://insights.wlm.com.au/blog/tag/ato) - [Superannuation](https://insights.wlm.com.au/blog/tag/superannuation) - [Professionals](https://insights.wlm.com.au/blog/tag/professionals) - [Home Owners & Investors](https://insights.wlm.com.au/blog/tag/home-owners-investors) - [Family Business](https://insights.wlm.com.au/blog/tag/family-business) - [25/26 Financial Year](https://insights.wlm.com.au/blog/tag/25-26-financial-year) - [Renewable Energy & Environment](https://insights.wlm.com.au/blog/tag/renewable-energy-environment) - [Self Managed Super Funds](https://insights.wlm.com.au/blog/tag/self-managed-super-funds) - [23/24 Financial Year](https://insights.wlm.com.au/blog/tag/23-24-financial-year) - [Construction](https://insights.wlm.com.au/blog/tag/construction) - [Trusts](https://insights.wlm.com.au/blog/tag/trusts) - [24/25 Financial Year](https://insights.wlm.com.au/blog/tag/24-25-financial-year) - [Case Studies](https://insights.wlm.com.au/blog/tag/case-studies) - [Insurance Underwriting](https://insights.wlm.com.au/blog/tag/insurance-underwriting) - [Personal Income Tax](https://insights.wlm.com.au/blog/tag/personal-income-tax) - [Payroll Tax](https://insights.wlm.com.au/blog/tag/payroll-tax) - [WLM News](https://insights.wlm.com.au/blog/tag/wlm-news) - [22/23 Financial Year](https://insights.wlm.com.au/blog/tag/22-23-financial-year) - [26/27 Financial Year](https://insights.wlm.com.au/blog/tag/26-27-financial-year) [![Discretionary trusts and the proposed 30% minimum tax](https://insights.wlm.com.au/hubfs/Discretionary%20trusts%20and%20the%20proposed%2030%25%20minimum%20tax-1.png)](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 16 September 2026 — 4 min read ### [Discretionary trusts and the proposed 30% minimum tax](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax) Discretionary trusts, often referred to as family trusts, have been a popular structure for Australian families and businesses for many decades. They are commonly used to operate family businesses, hold investments and assist with succession.. [Read more](https://insights.wlm.com.au/blog/discretionary-trusts-and-the-proposed-30-minimum-tax) [![High Court Brings Greater Clarity on Trust Distributions](https://insights.wlm.com.au/hubfs/High%20Court%20Brings%20Greater%20Clarity%20on%20Trust%20Distributions.png)](https://insights.wlm.com.au/blog/high-court-brings-greater-clarity-on-trust-distributions) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 13 August 2026 — 4 min read ### [High Court Brings Greater Clarity on Trust Distributions](https://insights.wlm.com.au/blog/high-court-brings-greater-clarity-on-trust-distributions) The High Court has recently handed down an important decision that will impact many private business groups using discretionary trusts and corporate beneficiaries. [Read more](https://insights.wlm.com.au/blog/high-court-brings-greater-clarity-on-trust-distributions) [![New AML rules for accountants - what this means for you](https://insights.wlm.com.au/hubfs/New%20AML%20rules%20for%20accountants%20-%20what%20this%20means%20for%20you.png)](https://insights.wlm.com.au/blog/new-aml-rules-for-accountants-what-this-means-for-you) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 16 July 2026 — 2 min read ### [New AML rules for accountants - what this means for you](https://insights.wlm.com.au/blog/new-aml-rules-for-accountants-what-this-means-for-you) From 1 July 2026, accounting firms join banks and other financial institutions under Australia’s anti-money laundering (AML) regime. Here’s what’s changing and what it means for you. [Read more](https://insights.wlm.com.au/blog/new-aml-rules-for-accountants-what-this-means-for-you) [![](https://insights.wlm.com.au/hubfs/Super%20on%20Payday-1.png)](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-your-business) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 15 June 2026 — 6 min read ### [Super on Payday: Fundamental Changes for your business](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-your-business) If you run a business, you already know the juggling act that comes with managing cash flow, paying staff and meeting superannuation guarantee and payroll compliance obligations. From 1 July 2026, there is a major change coming that will reshape how.. [Read more](https://insights.wlm.com.au/blog/super-on-payday-fundamental-changes-for-your-business) [![Federal Budget 2026 - Business and employers](https://insights.wlm.com.au/hubfs/What%20the%20New%20Div%20296%20Tax%20Means%20for%20Large%20Super%20Balances.png)](https://insights.wlm.com.au/blog/federal-budget-2026-business-and-employers) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 13 May 2026 — 5 min read ### [Federal Budget 2026 - Business and employers](https://insights.wlm.com.au/blog/federal-budget-2026-business-and-employers) The 2026 Federal Budget introduces a number of important tax and business measures that employers, business owners and advisers should have on their radar. From the permanent increase to the instant asset write-off threshold to changes affecting.. [Read more](https://insights.wlm.com.au/blog/federal-budget-2026-business-and-employers) [![A Wake-Up Call for Family Businesses on Fringe Benefits Tax](https://insights.wlm.com.au/hubfs/A%20Wake-Up%20Call%20for%20Family%20Businesses%20on%20Fringe%20Benefits%20Tax.png)](https://insights.wlm.com.au/blog/family-businesses-fbt) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 21 April 2026 — 5 min read ### [A Wake-Up Call for Family Businesses on Fringe Benefits Tax](https://insights.wlm.com.au/blog/family-businesses-fbt) As Fringe Benefits Tax (FBT) lodgement season approaches, family businesses should carefully review the perks they provide to working directors and family members. A high-profile case involving luxury vehicles provided to three brothers who run a.. [Read more](https://insights.wlm.com.au/blog/family-businesses-fbt) [![Keeping Your Self-Managed Super Fund Compliant](https://insights.wlm.com.au/hubfs/Keeping%20Your%20Self-Managed%20Super%20Fund%20Compliant.png)](https://insights.wlm.com.au/blog/keeping-your-self-managed-super-fund-compliant) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 16 March 2026 — 4 min read ### [Keeping Your Self-Managed Super Fund Compliant](https://insights.wlm.com.au/blog/keeping-your-self-managed-super-fund-compliant)  Self managed superannuation funds (SMSFs) can offer significant flexibility, allowing the members to make investments and enter arrangements that may not be available through retail or industry superannuation funds. However, being an SMSF trustee.. [Read more](https://insights.wlm.com.au/blog/keeping-your-self-managed-super-fund-compliant) [![Downsizer Contributions and the Main Residence Exemption](https://insights.wlm.com.au/hubfs/Downsizer%20Contributions%20and%20the%20Main%20Residence%20Exemption.png)](https://insights.wlm.com.au/blog/downsizer-contributions-and-the-main-residence-exemption) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 06 February 2026 — 3 min read ### [Downsizer Super Contributions and the Main Residence Exemption](https://insights.wlm.com.au/blog/downsizer-contributions-and-the-main-residence-exemption) When clients sell a long-held family home, they may be able to channel part of the proceeds into superannuation by using the downsizer contribution rules. [Read more](https://insights.wlm.com.au/blog/downsizer-contributions-and-the-main-residence-exemption) [![Business Reinvention: Turning Experience Into a Powerful New Chapter](https://insights.wlm.com.au/hubfs/Business%20Reinvention%20Turning%20Experience%20Into%20a%20Powerful%20New%20Chapter.png)](https://insights.wlm.com.au/blog/business-reinvention-turning-experience-into-a-powerful-new-chapter) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 23 January 2026 — 4 min read ### [Business Reinvention: Turning Experience Into a Powerful New Chapter](https://insights.wlm.com.au/blog/business-reinvention-turning-experience-into-a-powerful-new-chapter) **WLM is proud to share an inspiring story from one of our clients, Victoria Lewis, founder of Business Activators and MPreneurs.** [Read more](https://insights.wlm.com.au/blog/business-reinvention-turning-experience-into-a-powerful-new-chapter) [![Investment Companies: Tax Benefits & Smart Wealth Planning](https://insights.wlm.com.au/hubfs/Investment%20Companies%20Tax%20Benefits%20%26%20Smart%20Wealth%20Planning.png)](https://insights.wlm.com.au/blog/investment-companies-tax-benefits-smart-wealth-planning) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 19 November 2025 — 4 min read ### [Investment Companies: Tax Benefits & Smart Wealth Planning](https://insights.wlm.com.au/blog/investment-companies-tax-benefits-smart-wealth-planning) Utilising an investment company can offer several advantages for high-income earners and long-term investors, including tax efficiency. In this article we explore the tax and other benefits that are becoming increasingly popular in Australia. [Read more](https://insights.wlm.com.au/blog/investment-companies-tax-benefits-smart-wealth-planning) [1](https://insights.wlm.com.au/blog/author/amanda-rogers/page/1) [2](https://insights.wlm.com.au/blog/author/amanda-rogers/page/2) [3](https://insights.wlm.com.au/blog/author/amanda-rogers/page/3) [4](https://insights.wlm.com.au/blog/author/amanda-rogers/page/4) [5](https://insights.wlm.com.au/blog/author/amanda-rogers/page/5) [...](https://insights.wlm.com.au/blog/author/amanda-rogers/page/6) [13](https://insights.wlm.com.au/blog/author/amanda-rogers/page/13) ### Free Resources - [Whitepaper: How to minimise tax & risk with business structure](https://explore.wlm.com.au/business-structure-whitepaper-download) - [Whitepaper: Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download) - [E-Guide: 7 financial mistakes of builders and tradies](https://explore.wlm.com.au/financial-mistakes-of-builders-and-tradies) - [E-Guide: Tax and accounting considerations for setting up an insurance underwriting agency in Australia](https://explore.wlm.com.au/tax-and-accounting-considerations-for-setting-up-an-insurance-underwriting-agency-in-australia) - [A guide to the Federal Budget 2025 - 26](https://explore.wlm.com.au/a-guide-to-the-federal-budget-2025-26) - [EOFY Tax Planning Webinar](https://youtu.be/xhf7yafx8YE?si=TuqCM5eEtWPP91lg) - [EOFY business checklist](https://explore.wlm.com.au/your-business-end-of-financial-year-checklist) ### Blog Categories - [Accounting (166)](https://insights.wlm.com.au/blog/tag/accounting) - [Business Owners (143)](https://insights.wlm.com.au/blog/tag/business-owners) - [Australian Taxation Laws (123)](https://insights.wlm.com.au/blog/tag/australian-taxation-laws) - [Financial Planning (88)](https://insights.wlm.com.au/blog/tag/financial-planning) - [Tax Planning (76)](https://insights.wlm.com.au/blog/tag/tax-planning) - [ATO (53)](https://insights.wlm.com.au/blog/tag/ato) - [Superannuation (51)](https://insights.wlm.com.au/blog/tag/superannuation) - [Professionals (40)](https://insights.wlm.com.au/blog/tag/professionals) - [Home Owners & Investors (34)](https://insights.wlm.com.au/blog/tag/home-owners-investors) - [Family Business (30)](https://insights.wlm.com.au/blog/tag/family-business) - [25/26 Financial Year (22)](https://insights.wlm.com.au/blog/tag/25-26-financial-year) - [Renewable Energy & Environment (20)](https://insights.wlm.com.au/blog/tag/renewable-energy-environment) - [Self Managed Super Funds (20)](https://insights.wlm.com.au/blog/tag/self-managed-super-funds) - [23/24 Financial Year (18)](https://insights.wlm.com.au/blog/tag/23-24-financial-year) - [Construction (18)](https://insights.wlm.com.au/blog/tag/construction) - [Trusts (18)](https://insights.wlm.com.au/blog/tag/trusts) - [24/25 Financial Year (17)](https://insights.wlm.com.au/blog/tag/24-25-financial-year) - [Case Studies (17)](https://insights.wlm.com.au/blog/tag/case-studies) - [Insurance Underwriting (16)](https://insights.wlm.com.au/blog/tag/insurance-underwriting) - [Personal Income Tax (13)](https://insights.wlm.com.au/blog/tag/personal-income-tax) - [Payroll Tax (9)](https://insights.wlm.com.au/blog/tag/payroll-tax) - [WLM News (9)](https://insights.wlm.com.au/blog/tag/wlm-news) - [22/23 Financial Year (8)](https://insights.wlm.com.au/blog/tag/22-23-financial-year) - [26/27 Financial Year (5)](https://insights.wlm.com.au/blog/tag/26-27-financial-year) ## Subscribe Stay up to date with tax and accounting news, and subscribe to our newsletter. 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WLM does not however warrant the accuracy of the information and forecasts possibly contained in the WLM website. No visitor to the site should rely upon the information and/or recommendations contained in the WLM website. WLM strongly recommends that all prospective purchasers of securities should make their own inquiries and seek professional advice before acting on any of the information contained in the WLM website. Should you wish to seek advice, please feel welcome to [contact us](http://wlm.advisclient.com.au/contact/).