--- title: WLM Blog (7) 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 (7)" 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/7#!)** - [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) [![What's ahead in 2025](https://insights.wlm.com.au/hubfs/Whats%20ahead%20in%202025.jpg)](https://insights.wlm.com.au/blog/whats-ahead-in-2025) ![Dan McGrath](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0039%20-%20Copy.jpg?width=400&height=250&name=WLM-ingrid-photography--0039%20-%20Copy.jpg) **Dan McGrath** 20 January 2025 — 7 min read ### [What’s ahead in 2025?](https://insights.wlm.com.au/blog/whats-ahead-in-2025) The last few years have been a rollercoaster ride of instability. 2025 holds hope, but not a guarantee, of greater stability and certainty. In this blog, we explore some of the key changes and challenges. [Read more](https://insights.wlm.com.au/blog/whats-ahead-in-2025) [![Dan McGrath CEO WLM accounting](https://insights.wlm.com.au/hubfs/End%20of%20year%20CEO%20message%202024.png)](https://insights.wlm.com.au/blog/end-of-year-ceo-message-2024) ![Dan McGrath](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0039%20-%20Copy.jpg?width=400&height=250&name=WLM-ingrid-photography--0039%20-%20Copy.jpg) **Dan McGrath** 10 December 2024 — 2 min read ### [End of year CEO message 2024](https://insights.wlm.com.au/blog/end-of-year-ceo-message-2024) We hear from our CEO, Dan McGrath, about the major milestones of 2024 for WLM: including strategic changes, leadership updates, technological advancements, and future goals. [Read more](https://insights.wlm.com.au/blog/end-of-year-ceo-message-2024) [![WLM Accounting staff photo](https://insights.wlm.com.au/hubfs/5%20Key%20GST%20considerations%20on%20the%20acquisition%20of%20a%20renewable%20energy%20project-1.png)](https://insights.wlm.com.au/blog/5-key-gst-considerations-on-the-acquisition-of-a-renewable-energy-project) ![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** 18 November 2024 — 4 min read ### [5 Key GST considerations on the acquisition of a renewable energy project](https://insights.wlm.com.au/blog/5-key-gst-considerations-on-the-acquisition-of-a-renewable-energy-project) **When acquiring a renewable energy project, understanding the GST implications is crucial to ensure you are claiming the maximum GST credits while staying compliant with the ATO.** [Read more](https://insights.wlm.com.au/blog/5-key-gst-considerations-on-the-acquisition-of-a-renewable-energy-project) [![When overseas workers are Australian employees](https://insights.wlm.com.au/hubfs/When%20overseas%20workers%20are%20Australian%20employees%20(3).png)](https://insights.wlm.com.au/blog/when-overseas-workers-are-australian-employees) ![Dan McGrath](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0039%20-%20Copy.jpg?width=400&height=250&name=WLM-ingrid-photography--0039%20-%20Copy.jpg) **Dan McGrath** 15 November 2024 — 8 min read ### [When overseas workers are Australian employees](https://insights.wlm.com.au/blog/when-overseas-workers-are-australian-employees) The Fair Work Commission has determined that a Philippines based "independent contractor" was an employee unfairly dismissed by her Australian employer. [Read more](https://insights.wlm.com.au/blog/when-overseas-workers-are-australian-employees) [![what makes or breaks christmas](https://insights.wlm.com.au/hubfs/What%20makes%20or%20breaks%20Christmas%20(1).png)](https://insights.wlm.com.au/blog/what-makes-or-breaks-christmas) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 15 November 2024 — 4 min read ### [What makes or breaks Christmas?](https://insights.wlm.com.au/blog/what-makes-or-breaks-christmas) **The cost of living has eased over the past year but consumers are still under pressure. For business, planning is the key to managing Christmas volatility.** [Read more](https://insights.wlm.com.au/blog/what-makes-or-breaks-christmas) [![payday super](https://insights.wlm.com.au/hubfs/Payday%20super%20the%20details-1.png)](https://insights.wlm.com.au/blog/payday-super) ![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** 17 October 2024 — 5 min read ### [Payday super: the details](https://insights.wlm.com.au/blog/payday-super) **‘Payday super’ will overhaul the way in which superannuation guarantee is administered. We will look at the first details and the impending obligations on employers.** [Read more](https://insights.wlm.com.au/blog/payday-super) [![](https://insights.wlm.com.au/hubfs/Employee%20Shares%20vs.%20Employees%20Purchasing%20Equity%20in%20an%20Insurance%20Underwriting%20Business.png)](https://insights.wlm.com.au/blog/employee-shares-vs.-purchasing-equity-for-australian-businesses) ![Dan McGrath](https://insights.wlm.com.au/hs-fs/hubfs/WLM-ingrid-photography--0039%20-%20Copy.jpg?width=400&height=250&name=WLM-ingrid-photography--0039%20-%20Copy.jpg) **Dan McGrath** 17 October 2024 — 5 min read ### [Employee shares vs. purchasing equity for Australian businesses](https://insights.wlm.com.au/blog/employee-shares-vs.-purchasing-equity-for-australian-businesses) One of the key issues facing Australian businesses is attracting and retaining talented staff. While some businesses offer generous additional superannuation, health insurance, and life insurance benefits, it is becoming increasingly popular to.. [Read more](https://insights.wlm.com.au/blog/employee-shares-vs.-purchasing-equity-for-australian-businesses) [![The tax consequences of inheriting cash and assets](https://insights.wlm.com.au/hubfs/The%20tax%20consequences%20of%20inheriting%20cash%20and%20assets.png)](https://insights.wlm.com.au/blog/the-tax-consequences-of-inheriting-cash-and-assets) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 17 October 2024 — 5 min read ### [The tax consequences of inheriting cash and assets](https://insights.wlm.com.au/blog/the-tax-consequences-of-inheriting-cash-and-assets) Beyond the difficult task of dividing up your assets and determining who should get what, it’s essential to look at the tax consequences of how your assets will flow through to your beneficiaries.  [Read more](https://insights.wlm.com.au/blog/the-tax-consequences-of-inheriting-cash-and-assets) [![Restructurings spike are DPNs the cause?](https://insights.wlm.com.au/hubfs/Restructurings%20spike%20are%20DPNs%20the%20cause.png)](https://insights.wlm.com.au/blog/restructurings-spike-are-dpns-the-cause) ![Andrew Spring](https://insights.wlm.com.au/hs-fs/hubfs/Andrew%20Spring%20Image.png?width=400&height=250&name=Andrew%20Spring%20Image.png) **Andrew Spring** 13 September 2024 — 2 min read ### [Restructurings spike: are DPNs the cause?](https://insights.wlm.com.au/blog/restructurings-spike-are-dpns-the-cause) **Last month we witnessed an interesting phenomenon – around 300 Small Business Restructuring appointments were made in just two days. When you consider the usual number is between 15 and 40 SBR appointments a day, there’s obviously something going on..** [Read more](https://insights.wlm.com.au/blog/restructurings-spike-are-dpns-the-cause) [![It wasn’t me: the tax fraud scam](https://insights.wlm.com.au/hubfs/It%20wasn%E2%80%99t%20me%20the%20tax%20fraud%20scam.png)](https://insights.wlm.com.au/blog/it-wasnt-me-the-tax-fraud-scam) ![Amanda Rogers](https://insights.wlm.com.au/hs-fs/hubfs/AR%20headshot.jpg?width=400&height=250&name=AR%20headshot.jpg) **Amanda Rogers** 12 September 2024 — 6 min read ### [It wasn’t me: the tax fraud scam](https://insights.wlm.com.au/blog/it-wasnt-me-the-tax-fraud-scam) **You login to your myGov account to find that your activity statements for the last 12 months have been amended and GST credits of $100k issued. But it wasn’t you. And you certainly didn’t get a $100k refund in your bank account. What happens now?** [Read more](https://insights.wlm.com.au/blog/it-wasnt-me-the-tax-fraud-scam) [1](https://insights.wlm.com.au/blog/page/1) [...](https://insights.wlm.com.au/blog/page/2) [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) [8](https://insights.wlm.com.au/blog/page/8) [9](https://insights.wlm.com.au/blog/page/9) [...](https://insights.wlm.com.au/blog/page/12) [28](https://insights.wlm.com.au/blog/page/28) ### 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/).