December is upon us and summer has arrived with bushfires in Queensland and flooding rains in NSW. Our best wishes go out to all those affected as well as our brave emergency services workers. And to our clients, we wish you a safe and happy holiday season.

Are you planning a well-earned break? Cash flow can make or break a business, or a personal budget for that matter, so we decided to include an article on cash flow planning over the holidays as the first article in our Summer newsletter.

We also bring you our regular quarterly tax update, and new rules to clamp down on the black economy, with our final article discussing how to maintain your budget while staying safe, as online retail skyrockets.

 You can download our Summer newsletter online here.

As always, if you would like to discuss any of the articles in this newsletter don’t hesitate to call our office.