---
title: WLM Blog | Amanda Rogers (9)
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 (9)"
image: https://insights.wlm.com.au/hubfs/WLM%20Accounting%20Blog.jpg
---

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- [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/) 
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    - [Buying a property with a business partner](https://explore.wlm.com.au/buying_a_property_with_a_business_partner_download)
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# 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/9#!)**

- [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)

[![New ATO guidance for Professional Firms](https://insights.wlm.com.au/hubfs/UntitleProfessional%20Firms%20Tax%20Guidance%201200px.jpg)](https://insights.wlm.com.au/blog/engineering-medical-legal-and-other-professional-firms-new-ato-guidance-for-allocation-of-profits)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 28 January 2022 —  6 min read

### [Engineering, Medical, Legal. New ATO guidance for Professional Firms](https://insights.wlm.com.au/blog/engineering-medical-legal-and-other-professional-firms-new-ato-guidance-for-allocation-of-profits)

The ATO has finalised its guidance on the Allocation of Professional Firm Profits (or commonly known as income splitting) that will apply from 1 July 2022.

[Read more](https://insights.wlm.com.au/blog/engineering-medical-legal-and-other-professional-firms-new-ato-guidance-for-allocation-of-profits)

[![Top Christmas Tax Questions](https://insights.wlm.com.au/hubfs/Christmas%20Gestures%201200px.jpg)](https://insights.wlm.com.au/blog/the-top-christmas-tax-questions)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 20 December 2021 —  4 min read

### [The top Christmas tax questions](https://insights.wlm.com.au/blog/the-top-christmas-tax-questions)

**Every year, we are asked about the tax impact of various Christmas or holiday related gestures. Here are our top tips.**

[Read more](https://insights.wlm.com.au/blog/the-top-christmas-tax-questions)

[![Tax situation if Santa was an Australian tax resident](https://insights.wlm.com.au/hubfs/Australian%20Santa%201200px.jpg)](https://insights.wlm.com.au/blog/if-santa-was-an-australian-tax-resident)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 20 December 2021 —  4 min read

### [If Santa was an Australian tax resident](https://insights.wlm.com.au/blog/if-santa-was-an-australian-tax-resident)

**A lighter look at the complexity of Australian taxation laws and the year that has been.**

[Read more](https://insights.wlm.com.au/blog/if-santa-was-an-australian-tax-resident)

[![Gifts under the ATO radar](https://insights.wlm.com.au/hubfs/Gifts%20under%20the%20ATO%20radar.jpg)](https://insights.wlm.com.au/blog/gifts-or-loans-from-related-overseas-entities-under-the-ato-radar)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 24 November 2021 —  4 min read

### [Gifts or Loans from related Overseas entities under the ATO Radar](https://insights.wlm.com.au/blog/gifts-or-loans-from-related-overseas-entities-under-the-ato-radar)

The ATO is watching out for taxpayers attempting to avoid or evade tax on their foreign assessable income by disguising amounts as gifts or loans from a related overseas entity. This increased ATO attention has come about with the proposed changes..

[Read more](https://insights.wlm.com.au/blog/gifts-or-loans-from-related-overseas-entities-under-the-ato-radar)

[![Director ID](https://insights.wlm.com.au/hubfs/Director%20ID%20Blog.jpg)](https://insights.wlm.com.au/blog/how-to-set-up-your-director-id)

![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 2021 —  7 min read

### [How to set up your Director ID](https://insights.wlm.com.au/blog/how-to-set-up-your-director-id)

**Directors are now required to register for a unique identification number that they will keep for life.**

[Read more](https://insights.wlm.com.au/blog/how-to-set-up-your-director-id)

[![What happens to your superannuation when you die?](https://insights.wlm.com.au/hubfs/What%20happens%20to%20super%201200px.jpg)](https://insights.wlm.com.au/blog/what-happens-to-your-superannuation-when-you-die)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 28 October 2021 —  3 min read

### [What happens to your superannuation when you die?](https://insights.wlm.com.au/blog/what-happens-to-your-superannuation-when-you-die)

**Superannuation is not like other assets as it is held in trust by the trustee of the superannuation fund. When you die, it does not automatically form part of your estate but instead, is paid to your eligible beneficiaries by the fund trustee..**

[Read more](https://insights.wlm.com.au/blog/what-happens-to-your-superannuation-when-you-die)

[![Unwinding COVID-19 Relief Payments](https://insights.wlm.com.au/hubfs/Unwind%20COVID%20Support%201200px.jpg)](https://insights.wlm.com.au/blog/unwinding-covid-19-relief-payments)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 28 October 2021 —  13 min read

### [Unwinding COVID-19 Relief Payments](https://insights.wlm.com.au/blog/unwinding-covid-19-relief-payments)

**A State-by-State breakdown of how COVID-19 support will roll back as states and territories reach vaccination targets.**

[Read more](https://insights.wlm.com.au/blog/unwinding-covid-19-relief-payments)

[![Divorce, Superannuation and the Gender Divide](https://insights.wlm.com.au/hubfs/Divorce%201200px.jpg)](https://insights.wlm.com.au/blog/divorce-superannuation-and-the-gender-divide)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 21 September 2021 —  5 min read

### [Divorce, Superannuation and the Gender Divide](https://insights.wlm.com.au/blog/divorce-superannuation-and-the-gender-divide)

**New legislation will help prevent superannuation assets from being hidden during divorce proceedings.**

[Read more](https://insights.wlm.com.au/blog/divorce-superannuation-and-the-gender-divide)

[![Staff members and vaccinations: The challenges for business](https://insights.wlm.com.au/hubfs/Vaccination%201200px.png)](https://insights.wlm.com.au/blog/staff-members-and-vaccinations-the-challenges-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**

 21 September 2021 —  3 min read

### [Staff members and vaccinations: The challenges for business](https://insights.wlm.com.au/blog/staff-members-and-vaccinations-the-challenges-for-business)

Australia is currently on track to fully vaccinate the eligible population of 20.62 million adults in December 2021.

[Read more](https://insights.wlm.com.au/blog/staff-members-and-vaccinations-the-challenges-for-business)

[![](https://insights.wlm.com.au/hubfs/Cryptocurrency%201200px.jpg)](https://insights.wlm.com.au/blog/cryptocurrency-trading-is-subject-to-tax-new-ato-data-matching-program)

![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg)

**Amanda Rogers**

 20 August 2021 —  1 min read

### [Cryptocurrency trading is subject to tax: New ATO data-matching program](https://insights.wlm.com.au/blog/cryptocurrency-trading-is-subject-to-tax-new-ato-data-matching-program)

The ATO has recently issued a reminder that capital gains tax does apply to crypto-asset gains or losses.

[Read more](https://insights.wlm.com.au/blog/cryptocurrency-trading-is-subject-to-tax-new-ato-data-matching-program)

<https://insights.wlm.com.au/blog/author/amanda-rogers/page/8> [1](https://insights.wlm.com.au/blog/author/amanda-rogers/page/1) [...](https://insights.wlm.com.au/blog/author/amanda-rogers/page/4) [7](https://insights.wlm.com.au/blog/author/amanda-rogers/page/7) [8](https://insights.wlm.com.au/blog/author/amanda-rogers/page/8) [9](https://insights.wlm.com.au/blog/author/amanda-rogers/page/9) [10](https://insights.wlm.com.au/blog/author/amanda-rogers/page/10) [11](https://insights.wlm.com.au/blog/author/amanda-rogers/page/11) [...](https://insights.wlm.com.au/blog/author/amanda-rogers/page/13) [13](https://insights.wlm.com.au/blog/author/amanda-rogers/page/13) <https://insights.wlm.com.au/blog/author/amanda-rogers/page/10>

### 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)

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The information contained in the WLM website, has been prepared from a wide variety of sources, which WLM, to the best of its knowledge and belief, considers accurate. 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/).