Debt Archives - SW Accountants & Advisors https://www.sw-au.com/tag/debt/ Thu, 07 Dec 2023 00:47:37 +0000 en-AU hourly 1 https://www.sw-au.com/wp-content/uploads/2021/11/favicon.png Debt Archives - SW Accountants & Advisors https://www.sw-au.com/tag/debt/ 32 32 More thin capitalisation reforms – changes to Bill released https://www.sw-au.com/insights/article/more-thin-capitalisation-reforms-changes-to-bill-released/ https://www.sw-au.com/insights/article/more-thin-capitalisation-reforms-changes-to-bill-released/#respond Wed, 06 Dec 2023 22:59:28 +0000 https://www.sw-au.com/?p=7085 The further thin capital amendments are a step in the right direction for significant multinational tax reform. However, more still needs to be done to ensure the Bill is a targeted and measured response to the issue of base erosion.  The government has introduced more amendments to the thin capitalisation and debt deduction creation rules […]

The post More thin capitalisation reforms – changes to Bill released appeared first on SW Accountants & Advisors.

]]> The further thin capital amendments are a step in the right direction for significant multinational tax reform. However, more still needs to be done to ensure the Bill is a targeted and measured response to the issue of base erosion. 

The government has introduced more amendments to the thin capitalisation and debt deduction creation rules Bill. While the changes to the Bill are positive, across our client base there are genuine third-party arrangements that will not satisfy the third-party debt test due to inadvertent technical breaches.

SW continues to work with industry bodies to highlight the impact to Treasury. We hope that further amendments will be made to the Bill to ensure it is a targeted and measured response to the issue of base erosion. 

Taxpayers will face a further period of uncertainty regarding how the law applies as the Bill has again been referred to a Senate Economics Committee due to report to parliament on 5 February 2024.

What can taxpayers do to prepare?

The focus has largely been on the amendments to the thin capitalisation rules due to its effective date. Our recap of the changes proposed in the Exposure draft can be found here.

However, taxpayers should start identifying the types of arrangements that could be impacted by the debt deduction creation rules as their material impact is arguably greater. The debt deduction creation rules commence on 1 July 2024 for all arrangements and include historical arrangements arising prior to the introduction of the rules.

What are the details of the rules? 

The original Bill and amendments are contained across separate documents. This means taxpayers will need to read each document collectively, which is no easy task.

To help you we have prepared a more detailed analysis of the Bill in our Technical Briefing. Our Technical Briefing summarises the application of the proposed law as well as the amendments to the original Bill. Due to the complexity of thin capitalisation, we encourage you to talk to our SW team.  

Summary of changes to the Bill

Below are the key changes between the original legislation, released on 22 June 2023 and the Senate amendments made on 29 November 2023:

Choices

  • A choice made under the group ratio test will be automatically revoked where a ‘deemed choice’ is made to apply the third-party debt test.
  • Revoking choices previously made has been simplified.

Obligor group

  • Technical amendment to clarify no requirement to have recourse to all the assets of the entity for that entity to become a member of the obligor group.
  • Recourse over membership interest in the borrower will no longer cause the membership interest holder to be a member of the obligor group.

Third party debt test

  • Interest rate swaps related to multiple debt interest is deductible under the third-party debt test.
  • Conduit financers can recover interest rate swap costs.
  • Technical amendments to the pass through of costs where there is a conduit financer.
  • The ultimate lender can have recourse to additional permitted assets:
    • membership interests in the entity that issued the tested debt interest unless the entity has interest in foreign assets.
    • Australian assets of the obligor group.
  • Recourse to minor and insignificant ineligible assets can now be disregarded.
  • Exemption for different types of credit support rights has been expanded.

Tax EBITDA

  • Clarification of tax EBITDA calculation where entity chooses to only utilise a portion of prior year losses.
  • Dividends are disregarded when the entity that paid the dividend is an associate entity of the recipient.
  • Notional deductions of R&D entities are now required to be subtracted from tax EBITDA.
  • Certain deduction relation to forestry and trees are added back.
  • Technical amendments so that Tax EBITDA definition operates as intended for trusts and AMITs.
  • Entities can ‘push-up’ excess tax EBITDA where that entity is directly controlled (50% or more test) by the parent entity.

Debt deduction creation rules

  • The debt deduction must be paid to an associate pair.
  • The denial of the debt deduction will occur on a proportionate basis.
  • The debt deduction creation rules will apply in priority to the thin capitalisation rules.
  • ADIs and securitisation vehicles will be exempt.
  • There are three exemptions in situations where the assets have been acquired from an associate pair:
    • Membership interests
    • Certain tangible depreciating assets
    • Debt interest where the parties are merely on-lending.
  • Entities that choose the third party debt test will be exempt from the debt deduction creation rules.
  • Limitation of the types of payments or distributions that attract the debt deduction creation rules.
  • Definition of associates for unit trusts modified for the debt deduction creation rules.

How can SW help? 

Our experts can assist with: 

  • modelling the potential impact of the new rules on your debt deductions 
  • assessing the feasibility of restructuring the financing structure of the group 
  • considering whether one of the alternative tests would be applicable and beneficial to your circumstances. 

Reach out to your SW advisor for support from our specialist tax team. Download the Technical Briefing for a deeper dive into the technical details.

Contributors

Kate Wittman

Ned Galloway

Ian Kearney

The post More thin capitalisation reforms – changes to Bill released appeared first on SW Accountants & Advisors.

]]> https://www.sw-au.com/insights/article/more-thin-capitalisation-reforms-changes-to-bill-released/feed/ 0 Emerging Property Funds Series 2021 https://www.sw-au.com/insights/webinar/event-emerging-property-funds-series-2021/ Tue, 16 Mar 2021 02:00:00 +0000 https://shinewingau.wpengine.com/event/event-emerging-property-funds-series-2021/ Developing tomorrow’s property fund leaders today For the fifth year, we deliver an interactive 5-part seminar series to aspiring and emerging leaders in the Property Fund Management sector, with direct access to leading industry experts and their experience, strategic industry insights and pitfalls, and key issues ranging from structuring, debt and equity through to legal […]

The post Emerging Property Funds Series 2021 appeared first on SW Accountants & Advisors.

]]> Developing tomorrow’s property fund leaders today

For the fifth year, we deliver an interactive 5-part seminar series to aspiring and emerging leaders in the Property Fund Management sector, with direct access to leading industry experts and their experience, strategic industry insights and pitfalls, and key issues ranging from structuring, debt and equity through to legal and compliance.

Facilitated by our property funds specialists, featuring content developed alongside industry, each session features practical working considerations and discussions with market leaders.

In 2021, we are delivering this course online, nationally.

Who should attend?

  • Emerging leaders in property fund management
  • Professionals involved in the property funds industry
  • Property developers looking to move into funds management

Benefits

  • Learn how to protect your business & personal assets
  • Different approaches to structuring a product
  • Identifying methods to raise debt and equity capital
  • Market trends in the different asset classes
  • Tax issues arising from different structures
  • Effective exit strategies for your investors
  • How has COVID changed the landscape

Series details

Cost (ex GST)

  • $500 per person for the series

  • $1,000 group booking for up to 3 people 

Timing

4.00 – 6.00pm on Tuesdays mid-month, minimising disruption to your day, week and month.

Series information

1  Fundamentals for Success /1    16 March

A brief overview of the series structure before hearing first-hand from industry specialists the key lessons they’ve learnt, what challenged them the most, what worked, what didn’t and tips on building the right team.

2  Fundamentals for Success /2    20 April

How do you separate your business fund from your personal assets? Learn how to protect yourself, your funds and the appropriate ownership structures recommended to protect your investment and maximise your return.

3  Fund Structuring    18 May

You may have a plan, but do you know which fund structure will give you the best competitive advantage? The industry experts will talk you through the fund structure matrix which covers local and international equity, fee structure and more.

4  Debt & Equity    15 June

Everything you need to consider and what to avoid in modern-day financing. Identify both the traditional and alternative methods for obtaining funding, how to strike a deal with the banks and how best to raise your debt and equity.

5  Legal, Regulatory & Compliance    13 July

Ensuring your i’s are dotted and t’s are crossed are important for the property funds management industry. Our experts will talk you through the documentation and practical application involved in your fund set-up and provide tips on avoiding common pit-falls to ensure you stay compliant.

Series experts

Each session features experienced experts:

Industry associations

Our significant involvement in the industry provides us with an expert level of knowledge across the business, tax and accounting issues that impact the sector.

We take pride in being at the forefront of reforms, whether legislative or administrative, and we are actively involved with key industry bodies.

We have a long and close relationship with the Property Funds Association of Australia, and we are actively involved in various Committees with the Property Council of Australia.

We are also regularly involved in consultative processes, making submissions to Treasury and the ATO.

        

A complete service solution for property fund leaders

We are recognised as specialists and trusted advisors to the funds management industry. We provide a range of tailored services to our listed and unlisted property fund clients, including:

  • Outsourced fund accounting & reporting
  • AFSL audits
  • Complete Tax Solutions (CTS) tax software solution
  • Education seminars
  • Independent expert reports
  • Financial statement preparation
  • Tax reporting, structuring & advisory
  • Tax due diligence
  • Financial modelling
  • Corporate finance.

Contact us

If you have any queries or would like more information, please contact the Marketing team via marketing@sw-au.com.

The post Emerging Property Funds Series 2021 appeared first on SW Accountants & Advisors.

]]> Webinars: Australian Tax updates https://www.sw-au.com/insights/webinar/webinars-australian-tax-updates/ Thu, 11 Jun 2020 02:00:00 +0000 https://shinewingau.wpengine.com/event/webinars-australian-tax-updates/ Our team of experts discussed the major tax developments from this year and focused in on the practical tax matters that you need to consider in the lead up to the financial year-end. Taxation update: 4 June 2020 In this webinar recording Stephen O’Flynn, Matt Birrell and Helen Wicker covered the key tax developments from […]

The post Webinars: Australian Tax updates appeared first on SW Accountants & Advisors.

]]> Our team of experts discussed the major tax developments from this year and focused in on the practical tax matters that you need to consider in the lead up to the financial year-end.

Taxation update: 4 June 2020

In this webinar recording Stephen O’Flynn, Matt Birrell and Helen Wicker covered the key tax developments from over the last six months, and the likely impacts for businesses, including:

  • Summary of major new provisions applying in the coming months (including a recap of the key COVID-19 measures)
  • ATO draft and final guidance that may impact positions currently adopted
  • A recap on significant tax cases decided during the year
  • International Tax developments, including new guidance for companies with cross border related party dealings and updated ATO and OECD guidance for companies obtaining financing from overseas
  • Expected ATO review and audit activity, including COVID-19 related schemes.

COVID-19 & Year-end planning: 11 June 2020

In this session we refocused attention from business survival to exploring the potential broader taxation implications for a business of the COVID-19 pandemic.

Matt Birrell, Helen Wicker and Abi Challepen analysed and discussed the tax issues arising from COVID-19, moving forward to year end and beyond, including:

  • The impact of impairments, and strategies to mitigate thin capitalisation breaches
  • Options available with respect to accrued income and bad debts, where recoverability is questionable
  • Strategies to deal with stock obsolescence
  • Domestic transfer pricing considerations including intercompany recharge arrangements
  • The appropriateness of pricing methodologies and the impact of international transfer pricing arrangements
  • Reviewing residence of entities, particularly where directors have not been able to travel to attend board meetings
  • Opportunities for businesses including enhancing Fuel Tax claims, automation and process efficiencies.

Contact us

Stephen O’Flynn

E soflynn@sw-au.com

 Matt Birrell

E mbirrell@sw-au.com
Helen Wicker

E hwicker@sw-au.com

 Tim Hogan-Doran

E thogan-doran@sw-au.com
Abirami Chellapen

E achellapen@sw-au.com

 Jae Debrincat

E jdebrincat@sw-au.com

The post Webinars: Australian Tax updates appeared first on SW Accountants & Advisors.

]]> State of the Market https://www.sw-au.com/insights/events-insights/event-state-of-the-market-2/ Thu, 14 Nov 2019 02:00:00 +0000 https://shinewingau.wpengine.com/event/event-state-of-the-market-2/ This event will cover equity funds, along with insights into fund managers’ particular focus, and their experience on the market that they operate. This event is an exclusive briefing for investors. Experienced investment managers will provide you with the latest insights and opportunities regarding the current investment landscape. Each event in the State of the […]

The post State of the Market appeared first on SW Accountants & Advisors.

]]> This event will cover equity funds, along with insights into fund managers’ particular focus, and their experience on the market that they operate.

This event is an exclusive briefing for investors. Experienced investment managers will provide you with the latest insights and opportunities regarding the current investment landscape.

Each event in the State of the Market series hosts a changing panel of investment managers to explain trends in specific asset classes, such as:

  • Listed and unlisted property funds
  • Debt funds
  • Equity funds
  • Alternate / Infrastructure funds

The upcoming briefing will cover equity funds, along with insights into fund managers’ particular focus, and their experience on the market that they operate.

Expert Panellists​

Moderated by Simon Tucker, Partner, ShineWing Australia, we are excited to bring to you expert panellists:

Benefits of attending

  • Understand the diverse nature of investment markets
  • Consider the impact of market volatility and what actions to take
  • Learn from real life case studies
  • Hear perspectives from subject matter experts
  • Understand expert views on the current investment cycle
  • Discover financial product trends
  • Gain an understanding of the opportunity and risk in various asset classes

Event details

Date: Thursday 14 November 2019
Time: 5:30pm for 5:45pm start – 7pm (refreshments provided)
Venue: ShineWing Australia, L10, 530 Collins Street, Melbourne
RSVP: Please register your attendance by COB Friday 8 November 2019.

For more information about these events, or if you have any queries, please contact the ShineWing Australia Marketing team via marketing@sw-au.com.

We look forward to your attendance!

The post State of the Market appeared first on SW Accountants & Advisors.

]]> Emerging Property Funds Series 2019/20 – Melbourne and Sydney https://www.sw-au.com/insights/events-insights/event-emerging-property-funds-series-2019-20-melbourne-and-sydney/ Wed, 23 Oct 2019 02:00:00 +0000 https://shinewingau.wpengine.com/event/event-emerging-property-funds-series-2019-20-melbourne-and-sydney/ After 2 successful series, we are excited to announce that our Emerging Property Funds Series will be back this year! We take the lead supporting tomorrow’s leaders with our Emerging Property Fund Series in Melbourne and Sydney. This interactive five part series is facilitated by our own property funds specialists and industry experts, who will […]

The post Emerging Property Funds Series 2019/20 – Melbourne and Sydney appeared first on SW Accountants & Advisors.

]]> After 2 successful series, we are excited to announce that our Emerging Property Funds Series will be back this year!

We take the lead supporting tomorrow’s leaders with our Emerging Property Fund Series in Melbourne and Sydney.

This interactive five part series is facilitated by our own property funds specialists and industry experts, who will provide strategic insight into property funds management and key issues ranging from structuring, debt and equity through to legal and compliance.

Benefits of attending

  • Learn how to protect your business and personal assets
  • Different approaches to structuring your product
  • Identifying methods to raise your debt and equity capital
  • Market trends in the different asset classes
  • Tax issues arising from different structure
  • Effective exit strategies for your investors

Event details

Date: 5 sessions hosted on a monthly basis starting Wednesday, 23 October 2019 (Melbourne) / Thursday, 24 October 2019 (Sydney)
Time: 5:45pm – 8pm (canapes and refreshments provided)
Melbourne Venue: ShineWing Australia, L10, 530 Collins Street, Melbourne
Sydney Venue: ShineWing Australia, L8, 167 Macquarie Street, Sydney
Format: Interactive class-room style
Cost: $800 per person for the series or group booking for up to 3 people for $1,600 (prices exclude GST)

This includes:

  • Five 2-hour sessions and networking opportunities with speakers and attendees
  • Soft and hard copies of speaker presentations and handouts
  • Automatic inclusion to our Emerging Property Funds Series, including invitations to future networking events

Session topics and dates 

Session 1: Fundamentals for Success, Property Funds – Wednesday, 23 October 2019 (Melbourne) / Thursday, 24 October 2019 (Sydney)

Speakers/Panelists: Howard Brenchley (APN Property Group), Paul Healy (Property Funds Association), Stuart Wilton (Centuria), Steven Bennett (Charter Hall) and Stephen O’Flynn (ShineWing Australia)

This introductory session will provide a brief overview of the series structure. You will hear first-hand from industry specialists the key lessons they’ve learnt, what challenged them the most, what worked, what didn’t and tips on building the right team.

Session 2: Fundamentals for Success, Personal and Business Issues – Wednesday, 27 November 2019 (Melbourne) / Thursday, 28 November 2019 (Sydney)

Please note, the Sydney session will be at 3pm – 5pm on this day.
Speakers/Panelists: Daren McDonald (ShineWing Australia) and Abi Chellapen (ShineWing Australia)
How do you separate your business fund from your personal assets? In this second session you will learn how to protect yourself, your funds and the appropriate ownership structures recommended to protect your investment and maximise your return.

Session 3: Fund Structuring – Wednesday 26 February 2020 (Melbourne) / Thursday, 27 February 2020 (Sydney)

Speakers/Panelists: David Southon (Aliro Group), Matthew Chun (Development & Property Consultant) and Simon Tucker (ShineWing Australia)
You may have a plan, but do you know which fund structure will give you the best competitive advantage? The industry experts will talk you through the fund structure matrix which covers local and international equity, fee structure and more.

Session 4: Debt and Equity – Wednesday, 25 March 2020 (Melbourne) / Thursday, 26 March 2020 (Sydney)

Speakers/Panelists: Warren Boothman (Open Corp), John Taylor (Crestone), Dan Freeman (Commonwealth Bank) and Matthew Schofield (ShineWing Australia)
This session covers everything you need to consider and what to avoid in modern-day financing. Identify both the traditional and alternative methods for obtaining funding, how to strike a deal with the banks and how best to raise your debt and equity.

Session 5: Legal, Regulatory and Compliance – Wednesday 22 April 2020 (Melbourne) / Thursday, 23 April 2020 (Sydney)

Speakers/Panelists: Legal advisor, Rene Muller (ShineWing Australia) and Rami Eltchelebi (ShineWing Australia)
Ensuring your i’s are dotted and t’s are crossed are important for the property funds management industry. Our experts will talk you through the documentation and practical application involved in your fund set-up and provide tips on avoiding common pit-falls to ensure you stay compliant.\

More information

Know someone interested in property fund management? You are welcome to direct any interested property professionals to this web page or to the ShineWing Australia Marketing team via marketing@sw-au.com.

The post Emerging Property Funds Series 2019/20 – Melbourne and Sydney appeared first on SW Accountants & Advisors.

]]> Emerging Property Funds Series 2019/20 – Melbourne https://www.sw-au.com/insights/events-insights/event-emerging-property-funds-series-2019-20-melbourne/ Wed, 23 Oct 2019 02:00:00 +0000 https://shinewingau.wpengine.com/event/event-emerging-property-funds-series-2019-20-melbourne/ After 2 successful series, we are excited to announce that our Emerging Property Funds Series will be back this year! We take the lead supporting tomorrow’s leaders with our Emerging Property Fund Series in Melbourne. This interactive five part series is facilitated by our own property funds specialists and industry experts, who will provide strategic […]

The post Emerging Property Funds Series 2019/20 – Melbourne appeared first on SW Accountants & Advisors.

]]> After 2 successful series, we are excited to announce that our Emerging Property Funds Series will be back this year!

We take the lead supporting tomorrow’s leaders with our Emerging Property Fund Series in Melbourne.

This interactive five part series is facilitated by our own property funds specialists and industry experts, who will provide strategic insight into property funds management and key issues ranging from structuring, debt and equity through to legal and compliance.

Benefits of attending

  • Learn how to protect your business and personal assets
  • Different approaches to structuring your product
  • Identifying methods to raise your debt and equity capital
  • Market trends in the different asset classes
  • Tax issues arising from different structure
  • Effective exit strategies for your investors

Event details

Date: 5 sessions hosted on a monthly basis starting Wednesday, 23 October 2019
Time: 5:45pm – 8pm (canapes and refreshments provided)
Venue: ShineWing Australia, L10, 530 Collins Street, Melbourne
Format: Interactive class-room style
Cost: $800 per person for the series or group booking for up to 3 people for $1,600 (prices exclude GST)

This includes:

  • Five 2-hour sessions and networking opportunities with speakers and attendees
  • Soft and hard copies of speaker presentations and handouts
  • Automatic inclusion to our Emerging Property Funds Series, including invitations to future networking events

Session topics and dates 

Session 1: Fundamentals for Success, Property Funds – Wednesday, 23 October 2019
Speakers/Panelists: Howard Brenchley (APN Property Group), Paul Healy (Property Funds Association) and Stephen O’Flynn (ShineWing Australia)

This introductory session will provide a brief overview of the series structure. You will hear first-hand from industry specialists the key lessons they’ve learnt, what challenged them the most, what worked, what didn’t and tips on building the right team.

Session 2: Fundamentals for Success, Personal and Business Issues – Wednesday, 27 November 2019
Speakers/Panelists: Daren McDonald (ShineWing Australia) and Abi Chellapen (ShineWing Australia)
How do you separate your business fund from your personal assets? In this second session you will learn how to protect yourself, your funds and the appropriate ownership structures recommended to protect your investment and maximise your return.

Session 3: Fund Structuring – Wednesday 26 February 2020
Speakers/Panelists: Matthew Chun (Development & Property Consultant) and Abi Chellapen (ShineWing Australia)
You may have a plan, but do you know which fund structure will give you the best competitive advantage? The industry experts will talk you through the fund structure matrix which covers local and international equity, fee structure and more.

Session 4: Debt and Equity – Wednesday, 25 March 2020
Speakers/Panelists: Warren Boothman (Open Corp), Dan Freeman (Commonwealth Bank) and Matthew Schofield (ShineWing Australia)
This session covers everything you need to consider and what to avoid in modern-day financing. Identify both the traditional and alternative methods for obtaining funding, how to strike a deal with the banks and how best to raise your debt and equity.

Session 5: Legal, Regulatory and Compliance – Wednesday 22 April 2020
Speakers/Panelists: Brendan Ivers (Hamilton Locke) and Rami Eltchelebi (ShineWing Australia)
Ensuring your i’s are dotted and t’s are crossed are important for the property funds management industry. Our experts will talk you through the documentation and practical application involved in your fund set-up and provide tips on avoiding common pit-falls to ensure you stay compliant.

More information

Know someone interested in property fund management? You are welcome to direct any interested property professionals to this web page or to the ShineWing Australia Marketing team via marketing@sw-au.com.

The post Emerging Property Funds Series 2019/20 – Melbourne appeared first on SW Accountants & Advisors.

]]> State of the Market https://www.sw-au.com/insights/events-insights/event-state-of-the-market/ Wed, 20 Mar 2019 02:00:00 +0000 https://shinewingau.wpengine.com/event/event-state-of-the-market/ ShineWing Australia invites you to an exclusive briefing for investors. Experienced investment managers will provide you with the latest insights and opportunities regarding the current investment landscape. The State of the Market series will be run over the year and will host panels of investment managers to explain trends in the following specific asset classes: […]

The post State of the Market appeared first on SW Accountants & Advisors.

]]> ShineWing Australia invites you to an exclusive briefing for investors. Experienced investment managers will provide you with the latest insights and opportunities regarding the current investment landscape.

The State of the Market series will be run over the year and will host panels of investment managers to explain trends in the following specific asset classes:

  • Listed and unlisted property funds
  • Debt funds
  • Equity Funds
  • Alternate / Infrastructure Funds

Our first briefing will cover listed and unlisted property funds, along with insights into the broader Australian property market, including the impact of falling housing prices.

Expert Panellists

Moderated by Daniel Minihan, Partner, ShineWing Australia, we are very excited to bring to you a range of expert panellists:

  • Chris Langford, Joint Managing Director, Newmark Capital
  • David Omond, Joint Managing Director, Placer Property Group
  • Michael Doble, CIO Real Estate Securities, APN Property Group (Sydney)
  • Pete Morrissey, CEO Real Estate Securities, APN Property Group (Melbourne)

Benefits of attending

  • Understand the diverse nature of investment markets
  • Consider the impact of market volatility and what actions to take
  • Learn from real life case studies
  • Hear perspectives from subject matter experts
  • Understand expert views on the current investment cycle
  • Discover financial product trends
  • Gain an understanding of the opportunity and risk in various asset classes

Event details 

Sydney

Date: Wednesday, 20 March 2019
Time: 12pm for 12:15pm start – 1:30pm. Networking lunch provided, followed by afternoon tea.
Venue: ShineWing Australia, Level 8, 167 Macquarie Street, Sydney

Melbourne

Date: Monday, 1 April 2019
Time: 12pm for 12:15pm start – 1:30pm. Networking lunch provided, followed by afternoon tea.
Venue: ShineWing Australia, Level 10, 530 Collins Street, Melbourne

For more information about these events, or if you have any queries, please contact the ShineWing Australia Marketing team via marketing@sw-au.com

We look forward to your attendance!

The post State of the Market appeared first on SW Accountants & Advisors.

]]>