GUIDE COVID-19 Assistance - Marsh & Partners
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COVID-19 Assistance
GUIDE
PAGE 2
CONTENTS
Federal Government
- Business 3
- Individuals & Households 7
Queensland 10
New South Wales 11
Victoria 12
Australian Capital Territory 13
Tasmania 14
South Australia 15
Western Australia 16
Northern Territory 17
PAGE 3
Cash flow support for small and medium
BUSINESS
businesses
Cash flow assistance for eligible employing businesses by way of a PAYGW
rebate were initially announced on 12 March 2020. Further enhancements to this
assistance were announced on 22 March 2020. The two packages are summarised
below:
Part 1 (announced 12 March 2020):
Eligible business and not-for-profits (NFPs) will receive a payment of up to 100 per
cent (originally 50% but increased to 100% in part 2) of the PAYG tax withheld for a
limited number of Business Activity Statement (BAS) lodgements. For quarterly BAS
lodgers, this applies to the March and June quarters. For monthly BAS lodgers, this
applies to March, April, May and June 2020.
• The maximum rebate is $50,000, with a minimum payment of $10,000.
• The ATO will deliver the payment as a credit to the business upon lodgement of
their activity statements. Where this places the business in a refund position,
the ATO will deliver the refund within 14 days.
• The payment will be tax free and is available from 28 April 2020.
Small and medium-sized business entities and NFPs with aggregated annual
turnover under $50 million (based on prior year turnover) and that employ workers
are eligible.
Part 2 (announced 22 March 2020):
For eligible businesses and NFPs, the Government will provide an additional
payment to be delivered from July to October 2020. Under Part 2, eligible entities
will receive a payment equal to the total of all of the Part 1 payments they have
received.
• For quarterly BAS lodgers, this applies to the June and September quarters. For
monthly BAS lodgers, this applies June, July, August and September 2020.
• Payments will be available from 21 July 2020.
• This means that in total (Part 1 and Part 2), eligible entities will receive at least
$20,000 and up to a total of $100,000 in payments.
A word of warning from the ATO:
You will not be eligible for cash flow boosts if you (or a representative) have entered
into or carried out a scheme for the purpose of becoming entitled to cash flow
boosts when you would otherwise not be entitled, or increasing the amount of the
cash flow boosts.
This may include restructuring your business or the way you usually pay your
workers to fall within the eligibility criteria, as well as increasing wages paid in a
particular month to maximise the cash flow boost amount.
PAGE 4
BUSINESS Increasing the instant asset write-off
Businesses are being encouraged to spend on equipment and other investments
through an extension of the instant asset write-off scheme.
Currently the scheme is restricted to businesses with turnovers of up to $50 million,
for maximum investments of $30,000. Under the new arrangements, businesses with
turnovers of up to $500 million will be able to take advantage of asset write-offs of up
to $150,000.
The $150k deduction limit applies from 12 March 2020 until 30 June 2020 for new or
second-hand assets first used or installed ready for use in this timeframe.
For assets over the $150,000 limit, businesses will receive an instant 50%
depreciation with the remainder depreciated at normal rates. This applies from 12
March 2020 until 30 June 2021 for new assets only that are first used or installed
ready for use in this timeframe.
Help to keep apprentices and trainees in
work
Eligible employers can apply for a wage subsidy of 50 per cent of an apprentice’s or
trainee’s wage paid during the 9 months from 1 January 2020 to 30 September 2020.
Where a small business is not able to retain an apprentice, the subsidy will be
available to a new employer.
Employers will be reimbursed up to a maximum of $21,000 per eligible apprentice or
trainee ($7,000 per quarter).
The subsidy will be available to small businesses employing fewer than 20 full-time
employees who retain an apprentice or trainee. The apprentice or trainee must have
been in training with a small business as at 1 March 2020.
Employers can register for the subsidy from 2 April 2020. Final claims for payment
must be lodged by 31 December 2020. Further information is available at dese.gov.au
Relief for commercial tenants
The Government has announced a range of measures to help renters. This includes
a temporary hold on evictions and a mandatory code of conduct for commercial
tenancies to support small and medium-sized enterprises affected by coronavirus. You
can find out more about the code of conduct on the business.gov.au website.
The ATO has released specific guidance for SMSF landlords and confirmed that SMSFs
can provide a ‘temporary rent reduction’ to tenants. While this would normally trigger
compliance breaches, the ATO has indicated that it will not take compliance action for
the 2020 or 2021 financial years. You can read more on ATO advice for SMSFs here or
contact our SMSF experts for further advice.
PAGE 5
Safety net for financially distressed
BUSINESS
businesses
To lessen the threat of actions that could unnecessarily push otherwise viable
businesses into insolvency, the following temporary safety net measures will be put in
place:
• The threshold for the minimum amount a creditor can issue a statutory demand
on a company will temporarily increase from $2,000 to $20,000. The time frame
to respond to the demand will increase from 21 days to 6 months.
• Directors will be temporarily relieved of their duty to prevent insolvent trading
with respect to any debts incurred in the ordinary course of the company’s
business. This will apply for six months.
• The threshold for the minimum amount of debt required for a creditor to initiate
bankruptcy proceedings against a debtor will temporarily increase from its current
level of $5,000 to $20,000. The time a debtor has to respond to a bankruptcy
notice will be temporarily increased from 21 days to six months.
• In the case of voluntary bankruptcy, the period of protection when unsecured
creditors cannot take further action to recover debts will be temporarily extended
from 21 days to six months.
JobKeeper payment
Under the JobKeeper Payment, businesses impacted by the coronavirus will be able to
access a subsidy from the Government to continue paying their employees. Affected
employers will be able to claim a fortnightly payment of $1,500 per eligible employee
from 30 March 2020, for a maximum period of 6 months. The JobKeeper Payment will
also be available to the self-employed.
To receive the new payment, you will need to meet the following criteria:
• Business will have had a turnover drop of more than 30%. This will be assessed
based on your BAS lodgement period (if you lodge monthly then the monthly
drop, if you lodge quarterly then the quarterly drop).
• Employees can be full time, part time and casual. Casual employees must have
been with the business for more than 12 months.
• Employees must be an Australian citizen, permanent visa holder or other selected
visa classes only.
If the business does not meet the criteria for the 30% drop above, then you will
be able to apply to the ATO to show the why the business has dropped, and the
commissioner will have the discretion to apply the payment in these circumstances.
As an employer, the first step is to register your interest and subscribe for updates.
You can do this here. From 20 April onwards, you can enrol for the JobKeeper
payment and from 4 May onwards you’ll be able to confirm your eligible employees.
To find out more about the process, visit the ATO website or contact Marsh &
Partners.
PAGE 6
BUSINESS Superannuation Guarantee amnesty
On 6 March 2020, the Government introduced a superannuation guarantee (SG)
amnesty allowing employers to disclose and pay previously unpaid super guarantee
charge that they owe their employees, for quarters starting from 1 July 1992 to 31
March 2018, without incurring the administration component or penalty.
You may wish to apply for the SG amnesty and may be concerned that, as a result
of COVID-19, your circumstances may change and you will not be able to pay the
liability. If you want to participate in the amnesty, the law requires you to apply by 7
September 2020. However, the ATO will work with you to establish a payment plan
that is flexible to help you to continue making payments. These arrangements include:
• flexible payment terms and amounts which can be adjusted if your circumstances
change
• the ability to extend the payment plan to beyond 7 September 2020, the end of
the amnesty period
If you require further advice regarding the amnesty, please contact Marsh & Partners.
Supporting the flow of credit
Under the Coronavirus SME Guarantee Scheme, the Government will provide a
guarantee of 50 per cent to SME lenders to support new short-term unsecured loans
to SMEs with a turnover of up to $50 million.
• Maximum total size of loans of $250,000 per borrower.
• The loans will be up to three years, with an initial six-month repayment holiday.
• The loans will be in the form of unsecured finance, meaning that borrowers will
not have to provide an asset as security for the loan.
Loans are expected to commence by early April 2020 and will be available for new
loans until 30 September 2020. You can find out more about these credit measures
here.PAGE 7
Coronavirus Supplement
INDIVIDUALS & HOUSEHOLDS
Over the next six months, the Federal Government is temporarily expanding
eligibility to income support payments and has established a new, time-limited
Coronavirus Supplement to be paid at a rate of $550 per fortnight. This will be
paid to both existing and new recipients of JobSeeker Payment (formerly Newstart
Allowance), Youth Allowance JobSeeker, Parenting Payment, Austudy, ABSTUDY,
Farm Household Allowance and Special Benefit recipients.
For the period of the Coronavirus Supplement, there will also be expanded access
and reduced means testing for the income support payments listed above.
Expanded access: JobSeeker Payment and Youth Allowance JobSeeker criteria will
provide payment access for permanent employees who are stood down or lose their
employment; sole traders; the self-employed; casual workers; and contract workers
who meet the income tests as a result of the Coronavirus.
Reduced means testing: Asset testing for JobSeeker Payment, Youth Allowance and
Parenting Payment will be waived for the period of the Coronavirus supplement.
The JobSeeker Payment partner income test will be temporarily changed to
ensure that an eligible person can receive the JobSeeker Payment and associated
Coronavirus Supplement provided their partner earns less than $3,068.80 per
fortnight (around $79,788.80 per annum). The personal income test for individuals
on JobSeeker Payment will still apply.
To claim online, people who do not already deal with Services Australia will need
to set up their myGov account, call to verify their identity, and get a link to their
Centrelink online account.
For further information on how to claim, visit Services Australia.
$750 support payments
The Government is providing two separate $750 payments to social security,
veteran and other income support recipients and eligible concession card holders.
The first payment will be made from 31 March 2020 and the second payment will
be made from 13 July 2020. The second payment will not be made to those eligible
for the Coronavirus Supplement. Payments will be automatically made to eligible
recipients by Services Australia or the Department of Veterans’ Affairs.PAGE 8
INDIVIDUALS & HOUSEHOLDS JobKeeper payment for employees
The JobKeeper payment helps businesses significantly impacted by the Coronavirus
cover the costs of their employees’ wages, so more Australians can retain their
jobs and continue to earn an income. Your employer will notify you if they intend
to claim the fortnightly payment of $1,500 on your behalf. Employees that have
multiple employers must notify the employer that is their primary employer.
Employees that are currently in receipt of, or have applied for, an income support
payment should advise Services Australia of their change in circumstances.
Early release of superannuation
The Government is allowing individuals affected by the Coronavirus to access up
to $10,000 of their superannuation in 2019-20 and a further $10,000 in 2020-21.
Individuals will not pay tax on amounts released and the money they withdraw
will not affect Centrelink or Veterans’ Affairs payments. Applications for early
release of superannuation will be accepted through myGov from 20 April. You can
register your interest now by logging in to your myGov account and following the
Intention to access coronavirus support instructions. If you don’t already have
a myGov account, you can set one up by selecting ‘create an account’. You will
then be notified by email or SMS when applications open. You can find out more
information on the ATO website.
Reducing superannuation minimum
drawdown rates
To help support retirees, the Government is temporarily reducing superannuation
minimum drawdown requirements for account-based pensions and similar products
by 50 per cent for 2019-20 and 2020-21. This measure may benefit retirees holding
these products by reducing the need to sell investment assets to fund minimum
drawdown requirements. This measure is available immediately.
Reducing social security deeming rates
Social security deeming rates will be reduced as of 1 May 2020. The upper deeming
rate will be 2.25 per cent and the lower deeming rate will be 0.25 per cent. The
reductions reflect the low interest rate environment and its impact on the income
from savings.PAGE 9
INDIVIDUALS & HOUSEHOLDS Child care payments
On 2 April 2020, the Federal Government announced the new Early Childhood
Education and Care Relief Package. From Monday 6 April 2020, weekly payments
will be made directly to early childhood education and care services in lieu of the
Child Care Subsidy and the Additional Child Care Subsidy, to help them keep their
doors open and employees in their jobs.
Payments will be made until 28 June 2020 and families will not be charged fees
during this time.
During this time, you should:
- enrol or re-enrol your child with a service
- keep your child enrolled
- continue using child care as you need
On 29 June 2020, your Child Care Subsidy will start again as long as you stay
eligible. There’s nothing you’ll need to do to start it again.PAGE 10
Payroll tax
QUEENSLAND
If you are an employer paying $6.5 million or less in taxable wages you are entitled to:
• a refund of payroll tax paid in the first 2 months of 2020
• a payroll tax holiday for 3 months
• a deferral of payroll tax for the remainder of the 2020 calendar year which means
payment of your payroll tax liabilities will not be due until 14 January 2021
If you are an employer paying $6.5 million or more in taxable wages you are entitled to:
• a refund of payroll tax paid in the first 2 months of 2020
• a deferral of payroll tax for the remainder of the 2020 calendar year which means
payment of your payroll tax liabilities will not be due until 14 January 2021
You can apply at any time the relief package is available. If approved, your deferral will begin
from the next return that is due. You must continue to lodge returns (without paying them)
during this time and you can resume paying returns at any time during the deferral period.
You can apply for the deferral here.
Jobs support loans
Due to overwhelming demand, the Queensland Government’s $500 million COVID-19 Jobs
Support Loan scheme has now closed to new applications.
Submitted applications that have already been received, will be assessed in the date order
that they have been received complete with all the required information for assessment
Applications will continue to be assessed up until the $500 million funding is fully exhausted.
Land Tax relief
You may be eligible for one or more of the following land tax relief measures:
• a land tax rebate reducing land tax liabilities by 25% for eligible properties for the 2019-
20 assessment year
• a waiver of the 2% land tax foreign surcharge for foreign entities for the 2019-20
assessment year
• a 3-month deferral of land tax liabilities for the 2020-21 assessment year
You do not need to apply for the foreign surcharge waiver or the 3-month deferral but you
will need to apply for the land tax rebate. You can find out more information on eligibility and
how to apply on the Queensland Government website.
Farm Business Analysis assistance
If you’re experiencing financial challenges with your farming enterprise, the Farm Business
Analysis Assistance program is a free, no obligation service designed to help primary
producers get back on track. You can find out more about the program here. Speak to Marsh
& Partners to see if you’re eligible and, if so, we can help you with your application.PAGE 11
Payroll tax
NEW SOUTH WALES
For employers whose total grouped Australian wages for the 2019/20 financial year are no
more than $10 million, the annual payroll tax liability will be reduced by 25% when their
annual reconciliation is lodged (due on 28 July). These employers will also be able to defer
payroll tax liabilities for six months. This deferral will apply to the liabilities arising for March
to August 2020 inclusive.
For employers whose total grouped Australian wages for the 2019/20 financial year exceed
$10 million, payroll tax liabilities can be deferred for six months. This deferral will apply to the
liabilities arising for March to August 2020 inclusive.
Eligible businesses must still continue to lodge their monthly payroll tax returns without
making payments by the due dates.
Further information on the deferral arrangements can be found here.
Small business support grant
The NSW small business COVID-19 support grant of up to $10,000 is available to eligible
NSW small business owners.
To be eligible, businesses will need to:
• have between 1-19 employees and a turnover of more than $75,000
• a payroll below the NSW Government 2019-20 payroll tax threshold of $900,000
• have an Australian Business Number as at 1 March 2020, be based in NSW and employ
staff as at 1 March 2020
• be highly impacted by the COVID-19 restrictions
Eligible industries include:
• retail trade
• accommodation and food service
• rental, hiring and real estate services
• administrative and support services
• arts and recreation services
For more information and the application form, visit service.nsw.gov.au.
Fee and licence relief
A range of licence and permit fees will be waived for businesses for 12 months. Further
information on eligible fees and licences can be found here.
Rent assistance
A deferral of rents for 6 months is available for small businesses (commercial tenants with less
than 20 employees) and not-for-profit organisations in Government properties.PAGE 12
Payroll tax
VICTORIA
Payroll tax refunds for the 2019-20 financial year will be available to SME businesses with
payroll of less than $3 million. Eligible businesses must continue to lodge returns but do not
need to make further payments for this financial year.
The same businesses will also be able to defer any payroll tax for the first three months of the
2020/21 financial year until 1 January 2021.
The State Revenue Office will directly contact eligible businesses in relation to
reimbursement for payroll tax already paid in the financial year with payments expected to
start flowing in late March.
Business support fund
A Business Support Fund of $500 million will be established to support the hardest hit
sectors, including hospitality, tourism, accommodation, arts and entertainment, and retail. You
can find out more and make your application here.
Land Tax deferral
Land owners due to pay 2020 land tax that have at least one non-residential property and
total taxable landholdings below $1 million have the option of deferring their 2020 land tax
payment until after 31 December 2020. Land tax paid already for the year can be refunded.
Land tax that is deferred will need to be paid in full by 31 March 2021.
The State Revenue Office will contact all taxpayers who are eligible for this deferral.
Liquor licence fees waived
2020 renewable liquor licence fees will be waived. Businesses that have already paid their
licence fees for 2020 will receive a refund.
Rent relief
Commercial tenants in Victorian Government buildings can apply for rent relief.PAGE 13
Payroll tax
AUSTRALIAN CAPITAL TERRITORY
As part of the ACT Government survival package, payroll tax payments will be waived for the
six months from April to September 2020 for employers operating in the categories that have
been announced as prohibited business activity.
In addition, all ACT businesses with Australia-wide wages of up to $10 million can defer their
2020-21 payroll tax, interest free until 1 July 2022. Eligible businesses will need to lodge
their payroll tax returns as normal but will not be required to make the associated payment at
the usual time. If the deferred amount is paid before 1 July 2022, no interest will be charged.
Interest will be applied to any outstanding deferred amounts from 1 July 2022.
For those who lodge their payroll tax assessment monthly, deferral can commence for their
July 2020 payroll tax liability, which is usually payable by 7 August.
For those who lodge their payroll tax assessment annually, they can defer payment of their
full 2020-21 payroll tax liability, which is usually payable in July 2021.
Businesses will need to complete an online application form to confirm their eligibility by
visiting the ACT Revenue Office.
Business and licence fee waivers
The ACT Government will waive fees for 12 months from 1 April 2020 for businesses that
require an infection control licence such as beauty therapists, nail salons, tattoo parlours and
dentists.
Off licenced venues with gross liquor purchase value of below $3 million per annum and
licenced venues will receive a 12-month waiver of their food business registration and liquor
licencing fees from 1 April 2020. Outdoor dining fees for 2020-2021 will also be waived.
In cases where food business registration has been prepaid for more than one year in
advance, an additional 12 months will be added to the licence.
Electricity rebates
Small business owners with electricity usage below 100 megawatts per year will see rebates
of $750 automatically applied to their next electricity bill in around June or July 2020.
Other measures
$500,000 in arts grant funding has been brought forward and a $20 million fund has been
established for contractors to undertake simple works on government assets. A business
liaison phone line has been created to assist businesses understand the support available to
them through the ACT Economic Survival Package and practical advice for operating through
changed arrangements due to COVID-19. The number to call is 6205 0900.PAGE 14
Payroll tax
TASMANIA
Payroll tax liabilities will be waived for hospitality, tourism and seafood industry businesses
for the last four months of 2019-20. Other businesses with payrolls of up to $5 million will
be able to apply, based on the impact of virus, to have their payroll tax waived for April to
June 2020. You can find out more about these measures in this fact sheet.
Land Tax waiver
Land Tax will be waived for commercial property for the 2020-21 financial year, where the
business owner:
• is liable for the land tax; and
• can demonstrate that their business operations have been affected by COVID-19.
You can find out more about this measure on the State Revenue Office website.
Business Support Loan Scheme
Loans from $20 000 up to $250 000 are available to assist eligible businesses for the purpose
of supporting business continuity, viability and sustainability during the Coronavirus period.
The loans are now open and your application can be made on the Department of State
Growth website.
Small Business Emergency Support Grant
To assist small businesses experiencing severe hardship, grants of $2,500 are available
through the Department of State Growth as one-off emergency support payments. Eligible
businesses are those having less than 25 full-time equivalent employees which meet the
criteria of a loss in revenue of greater than 30 per cent. You can find out more and submit
your application here.
Small Business Hardship Grant
Grants of up to $15,000 are available through the Department of State Growth as one-off
emergency support payments. Eligible businesses are those having less than 50 full-time
equivalent employees which meet the criteria of a loss in revenue of greater than 30 per
cent. Applicants will need to demonstrate an ability to continue to operate in the current
environment and that they provide products or services necessary to the community. In the
event of a business needing to temporarily cease operation, they will need to demonstrate
strong prospects for future. Applicants are encouraged to apply for the Small Business
Emergency Support Grant first. You can find out more and submit your application here.PAGE 15
Payroll tax
SOUTH AUSTRALIA
Business groups with annual Australian wages of up to $4 million will receive a six month
payroll tax waiver. Eligible business groups will not be required to pay any payroll tax in the
months of April to September 2020.
Business groups with annual Australian wages above $4 million that can demonstrate they
have been significantly impacted by COVID‑19 will, upon application, be able to defer payroll
tax payments for the six months from April to September 2020. For these eligible business
groups, payroll tax payments that were due to be paid from April to September will now be
due from October 2020.
Further information is available at the Revenue SA website.
Land Tax relief
Businesses and individuals paying land tax quarterly in 2019-20 will be able to defer payment
of their remaining 2019-20 land tax payments for six months. Businesses and individuals will
be sent their land tax notices of assessment as usual, with information provided on how the
deferral will be administered. No application process will be required and there will be no
requirement to contact RevenueSA to put this new arrangement in place.
$10,000 Emergency Cash Grants
Small businesses and not-for-profit entities that employ South Australians who have been
highly impacted by the COVID-19 pandemic may be eligible to receive a $10,000 grant to
support the operation of their business. Applications for the grant will open shortly and be
available until 1 June 2020. You can register your interest here.
Liquor licence fee waiver
The Government will provide a waiver of annual liquor licencing fees for 2020-21 for the
following liquor licence categories:
• On Premises
• Residential
• Restaurant & Catering
• Club
• Liquor Production & Sales
• Small Venue
Further information can be found here.PAGE 16
Payroll tax
WESTERN AUSTRALIA
Payroll tax paying businesses with a payroll between $1 million and $4 million will receive a
one-off grant of $17,500 to assist them to manage the impacts of COVID-19.
Payroll tax will be waived from March to June 2020 for employers, or groups of employers,
whose Australian taxable wages are less than $7.5 million at 30 June 2020. You don’t need
to apply for the waiver, payroll tax will be automatically waived. Employers must retain
evidence of their Australian taxable wages at 29 February 2020 showing their entitlement to
claim the waiver.
SME businesses affected by coronavirus can apply to defer payment of their 2019-20 payroll
tax until July 21, 2020. This is available to employers who pay $7.5 million or less per year in
Australian Taxable Wages. You can find out more about the deferral and apply here.
From 1 July 2020, the payroll tax threshold will increase from $950,000 to $1 million.
Rent relief for WA Government commercial
tenants
The WA Government will waive rental payments for small businesses and not-for-profit
groups in State Government-owned buildings for six months to help these lease holders
respond to the impacts of COVID-19.
Business and licence fee waivers
A range of business licence fees have been waived, including liquor licence renewal fees for
2020, which will be waived and refunds given to businesses that have already paid. You can
find out more about these here.
Electricity bill credits for business
One-off $2,500 credit on electricity bills for small businesses that consume less than 50MWh
per annum. For more information read this statement.PAGE 17
Payroll tax
NORTHERN TERRITORY
Territory businesses that demonstrate substantial hardship due to the coronavirus crisis will
be eligible for the following:
• payroll tax abolished for six months - if you are a small or medium-sized business
• payroll tax deferred for six months - if you are a large business
Businesses can apply from 1 May 2020.
Relief for commercial tenancies
Territory businesses who need relief on the cost of their lease will receive extra support.
The following conditions apply:
• commercial tenants must demonstrate economic hardship and request rent relief
- landlords will be expected to negotiate relief in line with the code of conduct for
commercial tenancies
• if they do this, they will also be eligible to receive payroll tax and utilities bills relief
The Government will also waive the property activation levy for relevant landlords whose
property becomes vacant due to the coronavirus crisis .
$30 million Home Improvement Scheme
The Home Improvement Scheme will provide Territorians who own a home a $6,000 grant
for renovations if they contribute $2,000 of their own money. Alternatively, homeowners
can spend $1,000 to a get a $4,000 renovation grant. You can read more on the Home
Improvement Scheme here.
$20 million Business Improvement Scheme
Under the Business Improvement Scheme, all eligible businesses will receive $10,000 and can
receive a further $10,000 if they input $10,000 of their own cash on business upgrades. This
could include buying new equipment or shop fit outs.
Registrations for businesses to provide services open 30 March 2020. Businesses can apply
for a grant from 13 April 2020. Read more on the Business Improvement Grant.PAGE 18
MEET THE TEAM
As your Absolute.
PARTNER
PARTNER
Account.Ability
partners we’re on
a mission to make
your business life
better. We’ll help
you set business
MICK MARSH or financial goals, BRONWYN CONDON
devise an Action
Mick specialises in business Bronwyn works with businesses
wealth and strategic planning
Plan to make them on strategy and long-term
for clients across all industries. happen and meet vision so you can feel you are in
With many years’ experience, with you regularly control, working with purpose
including Director of Large
to ensure you stay and have time to enjoy the
Case Audit with the Australian benefits of working for yourself.
Taxation Office in Queensland,
on track. Her passion is getting businesses
Mick brings a wealth of into shape so owners can work
knowledge in taxation and on their other goals.
business operations.
PARTNER
PARTNER
PARTNER
TERRY BRAUER FRED PATTEN CAMERON ALLEN
Terry is passionate about With over 20 years’ experience, Cameron has over 19 years’
assisting clients with complex Fred is a skilled practitioner experience in providing solutions
and challenging taxation needs and trusted adviser to a in complex taxation and business
which do not fit within the diverse range of high net worth matters. His dynamic approach
general range of accounting. In individuals and SME businesses. has seen him assist our key
particular: family law, business He has developed extensive clients to achieve their goals
dispute negotiation, ATO audit business knowledge and of tax minimisation and taking
assistance, estate planning and provides advice and strategy to advantage of timely business
inter-generational transfer of help clients plan for their desired opportunities.
operations and businesses. future.MARSH & PARTNERS
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