--- title: WLM Blog (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. ### Most Recent **[Categories](https://insights.wlm.com.au/blog/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) - [Self Managed Super Funds](https://insights.wlm.com.au/blog/tag/self-managed-super-funds) - [Renewable Energy & Environment](https://insights.wlm.com.au/blog/tag/renewable-energy-environment) - [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) [![Luxury cars: the impact of the modified tax rules](https://insights.wlm.com.au/hubfs/Luxury%20cars%20the%20impact%20of%20the%20modified%20tax%20rules.png)](https://insights.wlm.com.au/blog/luxury-cars-the-impact-of-the-modified-tax-rules) ![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg) **Charley Tarchichi** 20 August 2025 — 5 min read ### [Luxury cars: the impact of the modified tax rules](https://insights.wlm.com.au/blog/luxury-cars-the-impact-of-the-modified-tax-rules) With the purchasing of luxury vehicles on the rise it’s important to be aware of some specific features of the tax system that can impact on the real cost of purchase. Often the tax rules provide taxpayers with a worse tax outcome if the car will be.. [Read more](https://insights.wlm.com.au/blog/luxury-cars-the-impact-of-the-modified-tax-rules) [![Superannuation rates and thresholds updates](https://insights.wlm.com.au/hubfs/Superannuation%20rates%20and%20thresholds%20updates.png)](https://insights.wlm.com.au/blog/superannuation-rates-and-thresholds-updates) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 20 August 2025 — 10 min read ### [Superannuation rates and thresholds updates](https://insights.wlm.com.au/blog/superannuation-rates-and-thresholds-updates) From 1 July 2025, the superannuation guarantee (SG) rate officially rose to 12% of ordinary time earnings (OTE). This is the final step in the gradual increase legislated under previous reforms. [Read more](https://insights.wlm.com.au/blog/superannuation-rates-and-thresholds-updates) [![TPAR Requirements for Renewable Energy Projects: Construction Stage](https://insights.wlm.com.au/hubfs/TPAR%20Requirements%20for%20Renewable%20Energy%20Projects%20Construction%20Stage%20Essentials%20(1).png)](https://insights.wlm.com.au/blog/tpar-requirements-for-renewable-energy-projects-construction-stage-essentials) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 21 July 2025 — 3 min read ### [TPAR Requirements for Renewable Energy Projects: Construction Stage](https://insights.wlm.com.au/blog/tpar-requirements-for-renewable-energy-projects-construction-stage-essentials) Australia's renewable energy sector is experiencing rapid growth, bringing increased tax compliance obligations. A crucial yet often overlooked requirement during the construction phase is the Taxable Payments Annual Report (TPAR). If your renewable.. [Read more](https://insights.wlm.com.au/blog/tpar-requirements-for-renewable-energy-projects-construction-stage-essentials) [![Div 296 super tax and practical things to consider](https://insights.wlm.com.au/hubfs/Div%20296%20super%20tax%20and%20practical%20things%20to%20consider.png)](https://insights.wlm.com.au/blog/div-296-super-tax-and-practical-things-to-consider) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 14 July 2025 — 4 min read ### [Div 296 super tax and practical things to consider](https://insights.wlm.com.au/blog/div-296-super-tax-and-practical-things-to-consider) Division 296 super tax is a controversial Federal Government proposal to impose an extra 15% tax on some superannuation earnings for individuals if their total superannuation balance is over $3 million as at 30 June of the relevant income year.  [Read more](https://insights.wlm.com.au/blog/div-296-super-tax-and-practical-things-to-consider) [![Trust funds: are they still worth the effort?](https://insights.wlm.com.au/hubfs/Trust%20funds%20are%20they%20still%20worth%20the%20effort.png)](https://insights.wlm.com.au/blog/trust-funds-are-they-still-worth-the-effort) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 14 July 2025 — 2 min read ### [Trust funds: are they still worth the effort?](https://insights.wlm.com.au/blog/trust-funds-are-they-still-worth-the-effort) For decades, trust structures have been a cornerstone of the Australian tax and financial system, prized for their asset protection and flexibility when it comes to income distributions. However, regulatory changes and mounting administrative.. [Read more](https://insights.wlm.com.au/blog/trust-funds-are-they-still-worth-the-effort) [![Should you pay Fringe Benefits Tax (FBT) on your employee benefits?](https://insights.wlm.com.au/hubfs/How%20to%20Prepare%20Your%20Business%20for%20EOFY%202025%20(1).png)](https://insights.wlm.com.au/blog/should-you-pay-fringe-benefits-tax-fbt-on-your-employee-benefits) ![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg) **Charley Tarchichi** 14 July 2025 — 2 min read ### [Should you pay Fringe Benefits Tax (FBT) on your employee benefits?](https://insights.wlm.com.au/blog/should-you-pay-fringe-benefits-tax-fbt-on-your-employee-benefits) If you're a small business owner who has provided benefits to employees—such as meals, cars, or entertainment—you might be wondering whether you need to pay Fringe Benefits Tax (FBT), and if doing so is the most cost-effective approach. Here are a.. [Read more](https://insights.wlm.com.au/blog/should-you-pay-fringe-benefits-tax-fbt-on-your-employee-benefits) [![How to Prepare Your Business for EOFY 2025](https://insights.wlm.com.au/hubfs/How%20to%20Prepare%20Your%20Business%20for%20EOFY%202025.png)](https://insights.wlm.com.au/blog/how-to-prepare-your-business-for-eofy-2025) ![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg) **Charley Tarchichi** 12 June 2025 — 4 min read ### [How to Prepare Your Business for EOFY 2025](https://insights.wlm.com.au/blog/how-to-prepare-your-business-for-eofy-2025) As 30 June approaches, it’s time for business owners to get their end-of-year tax planning in order. Taking the right steps now can help you maximise deductions, manage compliance risks, and reduce your overall tax bill. From paying super to.. [Read more](https://insights.wlm.com.au/blog/how-to-prepare-your-business-for-eofy-2025) [![Tax deductions to avoid in 2025: work-related claims](https://insights.wlm.com.au/hubfs/Tax%20deductions%20to%20avoid%20in%202025%20work-related%20claims%20(2).png)](https://insights.wlm.com.au/blog/tax-deductions-to-avoid-in-2025-work-related-claims) ![Charley Tarchichi](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0107-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0107-1.jpg) **Charley Tarchichi** 10 June 2025 — 2 min read ### [Tax deductions to avoid in 2025: work-related claims](https://insights.wlm.com.au/blog/tax-deductions-to-avoid-in-2025-work-related-claims) With the 2025 tax season fast approaching the Australian Taxation Office (ATO) is reminding taxpayers to be careful when claiming work related expenses. [Read more](https://insights.wlm.com.au/blog/tax-deductions-to-avoid-in-2025-work-related-claims) [![ATO’s new requirements for NFPs](https://insights.wlm.com.au/hubfs/ATO%E2%80%99s%20new%20requirements%20for%20NFPs.png)](https://insights.wlm.com.au/blog/atos-new-requirements-for-nfps) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 10 June 2025 — 3 min read ### [ATO’s new requirements for NFPs](https://insights.wlm.com.au/blog/atos-new-requirements-for-nfps) If you are involved with running a not for profit (NFP) organisation it is important to be aware of key obligations and requirements. In particular, if the NFP qualifies as a tax exempt entity there are some specific conditions that need to be.. [Read more](https://insights.wlm.com.au/blog/atos-new-requirements-for-nfps) [![Labor’s 2025 victory: unpacking the promises and priorities](https://insights.wlm.com.au/hubfs/Labor%E2%80%99s%20victory%20unpacking%20the%20promises%20and%20priorities.png)](https://insights.wlm.com.au/blog/labors-victory-unpacking-the-promises-and-priorities) ![James Coles](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0292-1.jpg?width=400&height=250&name=WLM-ingrid-photography--0292-1.jpg) **James Coles** 10 June 2025 — 5 min read ### [Labor’s 2025 victory: unpacking the promises and priorities](https://insights.wlm.com.au/blog/labors-victory-unpacking-the-promises-and-priorities) As the Labor party settle back into their seats having secured a majority in the House of Representatives, we look at the campaign promises and the unfinished business from the last term. [Read more](https://insights.wlm.com.au/blog/labors-victory-unpacking-the-promises-and-priorities) [1](https://insights.wlm.com.au/blog/page/1) [...](https://insights.wlm.com.au/blog/page/1) [3](https://insights.wlm.com.au/blog/page/3) [4](https://insights.wlm.com.au/blog/page/4) [5](https://insights.wlm.com.au/blog/page/5) [6](https://insights.wlm.com.au/blog/page/6) [7](https://insights.wlm.com.au/blog/page/7) [...](https://insights.wlm.com.au/blog/page/10) [29](https://insights.wlm.com.au/blog/page/29) ### 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 (169)](https://insights.wlm.com.au/blog/tag/accounting) - [Business Owners (143)](https://insights.wlm.com.au/blog/tag/business-owners) - [Australian Taxation Laws (126)](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 (56)](https://insights.wlm.com.au/blog/tag/ato) - [Superannuation (54)](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 (25)](https://insights.wlm.com.au/blog/tag/25-26-financial-year) - [Self Managed Super Funds (23)](https://insights.wlm.com.au/blog/tag/self-managed-super-funds) - [Renewable Energy & Environment (20)](https://insights.wlm.com.au/blog/tag/renewable-energy-environment) - [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 (8)](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/).