--- title: WLM Blog | Amanda Rogers (5) description: "More than a blog, this page is where we release our latest market insights, case studies and other timely content. Check back often.  \n (5)" 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/page/5#!)** - [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) [![Succession: Who's next?](https://insights.wlm.com.au/hubfs/Succession.jpg)](https://insights.wlm.com.au/blog/succession-what-does-it-take-to-hand-your-business-to-the-next-generation) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 21 August 2023 — 4 min read ### [Succession: What does it take to hand your business to the next generation?](https://insights.wlm.com.au/blog/succession-what-does-it-take-to-hand-your-business-to-the-next-generation) What is the end game for your business? Succession is not just a topic for a TV series or billionaire families, it’s about successfully transitioning your business and maximising its capital value for you, the owners. [Read more](https://insights.wlm.com.au/blog/succession-what-does-it-take-to-hand-your-business-to-the-next-generation) [![Technology and Skills Boost](https://insights.wlm.com.au/hubfs/iStock-1390889734.jpg)](https://insights.wlm.com.au/blog/the-120-percent-technology-and-skills-boost-deduction) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 21 July 2023 — 7 min read ### [The 120% technology and skills ‘boost’ deduction](https://insights.wlm.com.au/blog/the-120-percent-technology-and-skills-boost-deduction) The 120% skills and training, and technology costs deduction for small and medium businesses have passed Parliament. We’ll show you how to maximise your deductions. [Read more](https://insights.wlm.com.au/blog/the-120-percent-technology-and-skills-boost-deduction) [![What changed on 1 July 2023](https://insights.wlm.com.au/hubfs/iStock-685042598.jpg)](https://insights.wlm.com.au/blog/what-changed-on-1-july-2023) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 21 July 2023 — 3 min read ### [What changed on 1 July 2023?](https://insights.wlm.com.au/blog/what-changed-on-1-july-2023) ## Employers and business - Superannuation guarantee increases to 11% from 10.5% - National and Award minimum wage increases take effect. - The minimum salary that must be paid to a sponsored employee - the [Temporary Skilled Migration Income Threshold](https://minister.homeaffairs.gov.au/ClareONeil/Pages/temporary-skilled-migration-income-threshold-raised.aspx) -.. [Read more](https://insights.wlm.com.au/blog/what-changed-on-1-july-2023) [![Tax Savings for Individuals](https://insights.wlm.com.au/hubfs/Less%20Tax%20Individuals%20FY23%201200px.jpg)](https://insights.wlm.com.au/blog/tax-savings-for-individuals) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 27 June 2023 — 5 min read ### [Tax Savings for Individuals](https://insights.wlm.com.au/blog/tax-savings-for-individuals) **It’s that time of year when we all look at what last minute things we can do to maximise tax savings.** [Read more](https://insights.wlm.com.au/blog/tax-savings-for-individuals) [![](https://insights.wlm.com.au/hubfs/iStock-1164533893-1.jpg)](https://insights.wlm.com.au/blog/tax-savings-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** 27 June 2023 — 5 min read ### [Tax savings for your business](https://insights.wlm.com.au/blog/tax-savings-for-your-business) ##### Bring forward the purchase of assets If there are large assets your business needs to buy (or upgrade), you have until 30 June 2023 to use the temporary full expensing rules. These rules enable businesses with an aggregated turnover of up to $5bn.. [Read more](https://insights.wlm.com.au/blog/tax-savings-for-your-business) [![2023 Budget - Compliance and Anti-avoidance Measures](https://insights.wlm.com.au/hubfs/2023%20Budget%20Compliance%201200px-1.png)](https://insights.wlm.com.au/blog/2023-budget-compliance-and-anti-avoidance-measures) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 12 May 2023 — 5 min read ### [2023 Budget - Compliance and Anti-avoidance Measures](https://insights.wlm.com.au/blog/2023-budget-compliance-and-anti-avoidance-measures) This year's budget contained a suite of measures to clamp down on tax minimisation. There were also several other policy initiatives regarding security and immigration. This article summarises the significant changes. [Read more](https://insights.wlm.com.au/blog/2023-budget-compliance-and-anti-avoidance-measures) [![2023 Budget Wrap for Individuals and Families](https://insights.wlm.com.au/hubfs/2023%20Budget%20Individuals%201200px.png)](https://insights.wlm.com.au/blog/2023-budget-wrap-for-individuals-and-families) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 12 May 2023 — 11 min read ### [2023 Budget Wrap for Individuals and Families](https://insights.wlm.com.au/blog/2023-budget-wrap-for-individuals-and-families) **The $4.2bn surplus, the first in 15 years, stole most of the headlines in this year's Federal Budget. However, there is a range of implications of importance for individuals, families and investors. ** **This article provides a budget overview to help..** [Read more](https://insights.wlm.com.au/blog/2023-budget-wrap-for-individuals-and-families) [![2023 Federal Budget Wrap for Business](https://insights.wlm.com.au/hubfs/2023%20Budget%20Business%201200px.png)](https://insights.wlm.com.au/blog/2023-federal-budget-wrap-for-business) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 12 May 2023 — 10 min read ### [2023 Federal Budget Wrap for Business](https://insights.wlm.com.au/blog/2023-federal-budget-wrap-for-business) **The 'ace in the hole' of the 2023-24 Federal Budget was the $4.2bn surplus; the first in 15 years. But there's also a range of changes and implications for business.** **This article provides an overview of the budget for business owners and leaders.** [Read more](https://insights.wlm.com.au/blog/2023-federal-budget-wrap-for-business) [![Company money. Australian $100 notes](https://insights.wlm.com.au/hubfs/Company%20Money%201200px.jpg)](https://insights.wlm.com.au/blog/company-money-a-guide-for-owners) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 24 April 2023 — 4 min read ### [Company money: A guide for owners](https://insights.wlm.com.au/blog/company-money-a-guide-for-owners) **When you start a business, it inevitably consumes not just a lot of time but a lot of cash, and much of this is money you have already paid tax on. So, it only seems fair that when the business is up and running, the business can pay you back. Right?** [Read more](https://insights.wlm.com.au/blog/company-money-a-guide-for-owners) [![Federal Budget Australia 2023/24](https://insights.wlm.com.au/hubfs/Budget%202324%201200px.jpg)](https://insights.wlm.com.au/blog/budget-2023-24-expectations) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 24 April 2023 — 2 min read ### [Budget 2023-24 Expectations](https://insights.wlm.com.au/blog/budget-2023-24-expectations) **The 2023-24 Federal Budget will be released on Tuesday, 9 May 2023. Look out for our update the next day on the important issues to you, your superannuation and your business.** [Read more](https://insights.wlm.com.au/blog/budget-2023-24-expectations) [1](https://insights.wlm.com.au/blog/author/amanda-rogers/page/1) [...](https://insights.wlm.com.au/blog/author/amanda-rogers/page/1) [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) [6](https://insights.wlm.com.au/blog/author/amanda-rogers/page/6) [7](https://insights.wlm.com.au/blog/author/amanda-rogers/page/7) [...](https://insights.wlm.com.au/blog/author/amanda-rogers/page/10) [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/).