CSS F.A.T. MAG April-June 2021

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Find us on Facebook!

We’re at www.facebook.com/ constructionsupplyspecialists

KELLY COUNTRY Todd Kelly and the Kelly Grove Racing team enter a new era Page 8

Ticks and tax

What you need to tick off for tax time Page 22

Better batteries

The state-of-the-art in battery power Page 20

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8

CONTENTS April-June 2021

About us The store listed on the front of this magazine is a member of the Construction Supply Specialist Group. While the majority of your work will be conducted with your local CSS Member, this store is part of a national network of stores that can provide you with exceptional service and support wherever you may be working in Australia. For more store locations, visit www.constructionsupply.com.au.

COVER STORY

08

Kelly country

For Todd Kelly, a new year of Supercar racing seems like a holiday after a busy break.

12

04. Welcome Links in the chain

06. News Building approvals surge ahead; the infrastructure of the future; and more…

12. Supplier profile Melbourne’s Kincrome succeeds by product and service innovation.

16. Profile Drew Larkin and Craig Drought have turned a friendship into a successful business.

20. Tech talk Improved battery technology powers a new generation of tools.

16

22. Tax tips It pays to know what the common tax pitfalls are so you can try to avoid them.

24. Tom Drane Tom Drane’s racing career is going up a notch in 2021.

27. Legal matters Thinking about partnership?

Doing it properly can save you a fortune.

COVER PHOTO: SUPPLIED

36. F.A.TMAG fun Crosswords and more!

PLUS Supplier editorials

Advice, new products and more from a selection of CSS suppliers.

Check out past issues of the CSS F.A.T.MAG at www.cssfatmag.com.au.

CSS F.A.T. MAG 3

WELCOME

Links in the chain Hi everyone, and welcome to another edition of the F.A.T. Mag. I was looking for some inspiration for this article when the phone rang, and it was of the CSS Members who was looking for some assistance with a product needed to solve a customer’s application problem. We started with a few social pleasantries and then Chris outlined the situation he was faced with and we shopped it around the office to see how we could help.

Using our collective industry knowledge and the 100 plus years of experience in the specialised fastening systems market segment, we came up with a solution to the application and a means of getting Chris the product he needed at the right price and in the right time frame. By bringing two members, from different parts of the country, together with a group Supplier, we solved an application problem and a logistical headache. 10/10 result for all.

Taken as an isolated incident this might not seem like much, but this exact occurrence happens day in, day out between Member to Member, Member to CSS Head Office and Member to Supplier of the group. The communication lines that facilitate information flow like this are 4 CSS F.A.T. MAG

“Our collective roles are to ensure every link in the supply chain works, so we deliver what you want, where you want it and on time.” an extremely valuable by product of CSS and a great asset to our Members and their Customers down the line.

Our Members, including the one whose name appears on the front cover, are independently owned and operated, professional companies, but are part of an ALLIANCE that is a vital link in the supply chain to the Construction, Mining, Industrial Engineering and Infrastructure market segments. Between us, there are well over 90 branches with hundreds of employees with literally thousands of years’ experience across a broad spectrum of products, services, industries and brands.

You may never have thought about this but, GUESS WHAT, you are a part of the mix and the reason why we do what we do and continually strive to get better at it.

It is no accident that CSS, its Members

and Suppliers are linked together. They all have the same understanding of what is important in business and what is important to you, the customer.

Our collective mission is to provide industry best practice to all in the chain and to work hard at making sure every customer, just like you, gets the desired outcome they want.

Our collective roles are to ensure every link in the supply chain works, so we deliver what you want, where you want it and on time.

CSS Members are local businesses, usually started from scratch (somewhere along the line) and there is great pride in their personal achievements. The name they have built is important to them and to their local communities and this is totally respected by CSS and we are proud to be in the background as The Name Behind THEIR Names.

Here’s a quote for the day to finish with: “People will forget what you say and do but they will never forget how you make them feel.”

Thanks for being a part of what we do.

We appreciate it and hope we make you feel good.

Enjoy the F.A.T. Mag and its articles.  Jeff Wellard

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NEWS

Private house approvals reach record high in December for detached dwellings.

“Despite the uncertainty experienced by developers and households during 2020, the total number of dwellings approved in the calendar year was 4.8 per cent higher than in 2019,” he said.

The total number of dwellings approved rose 10.9 per cent in December. Dwelling approvals rose across all states, in seasonally adjusted terms. Tasmania led the way, rising 66.5 per cent, followed

by Queensland (24.0 per cent), South Australia (16.7 per cent), Victoria (8.6 per cent), Western Australia (7.8 per cent) and New South Wales (1.8 per cent).

Approvals for private sector houses also rose in all states in December; South

Australia (33.6 per cent), Victoria (17.2 per cent), New South Wales (16.2 per cent), Queensland (7.5 per cent) and Western Australia (5.3 per cent).

The value of total building approved rose 4.9 per cent in December, in seasonally adjusted terms. The value of non-residential building drove the increase, rising 10.1 per cent, having fallen 27.7 per cent in November.

The value of total residential building increased 2.3 per cent, comprising a 1.4 per cent rise in new residential building, and an 8.1 per cent increase in alterations and additions. The value of residential alterations and additions reached a record high in December. 

HomeBuilder drives $50 billion boost to economic activity Master Builders Australia has praised the Federal Government’s HomeBuilder scheme for driving economic recovery as vaccines start to roll out and pandemic lockdowns subside. “It’s even more proof that a stronger building industry means a stronger economy,” Denita Wawn, CEO of Master Builders Australia said.

“HomeBuilder will support $18 billion in new home construction and $50 billion in economic activity across the wider economy. The surge in new home construction being driven by HomeBuilder has averted the valley of death that was confronting residential

6 CSS F.A.T. MAG

builders and tradies due to the pandemic,” she said.

“There is no doubt that the Federal Government’s decisive action to implement HomeBuilder in the eye of the COVID storm saved the day for thousands of small builders and tradies, the people they employ and communities they support around the country,” Denita Wawn said.

“The success of HomeBuilder also demonstrates that measures that support people to overcome the deposit gap is a game changer in making home ownership available to more Australians,” she said. 

PHOTOGRAPHY: (TOP) ANDREY MOISSEYEV 123RF, (BOTTOM) BRIZMAKER 123RF

Private sector house approvals rose for the sixth consecutive month in December, seasonally adjusted, and reached a record high according to data released by the Australian Bureau of Statistics (ABS).

Daniel Rossi, Director of Construction Statistics at the ABS, said: “Approvals for private houses rose 15.8 per cent in December, while dwellings excluding houses rose 2.3 per cent.

“Private house approvals were strong across the country, with Victoria, South Australia and Western Australia hitting record highs in seasonally adjusted terms. Federal and state housing stimulus measures, along with record low interest rates have contributed to strong demand

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LIFESTYLE

Moving right along New driver David Reynolds

It’s probably no surprise that the first days of 2021 were crazier for Australia’s leading motorsport category than the whole of the previous year, and for one team even more so… By Liz Swanton

F

or Todd Kelly, the start of a new year of Supercar racing seems like a holiday after a busy betweenseasons break that included signing a new driver—and a new business partner.

Normally Christmas ‘holidays’ are all about engines and aero kits—and there was plenty of both—but there were even

8 CSS F.A.T. MAG

bigger issues keeping the team owner and director of family-owned Kelly Racing working hard.

NEW DRIVER

For starters, there was finding a replacement for Todd’s brother Rick, who retired from full-time racing last year. Many of those on Todd’s wish list already had commitments.

“We did a lot of thinking about what we needed,” Todd says. “It’s a huge list that includes how they will work with sponsors and how they’re perceived by the fans and the industry in general.

“David Reynolds ticks every box that we needed ticked and it was the perfect timing. He only got out of his agreement with his previous team (Erebus Motorsport) very late last year, and that

“We’d only just finalised the new partnership when we had to find a chunk of money to hire a new driver, and Stephen was instrumental in making that happen.”

PHOTO: ARUNAS KLUPSAS

Todd Kelly, Kelly Grove Racing

was a big move for us to try and get a replacement for Rick of that calibre.”

Todd describes Reynolds as a fantastic asset for the team, because he can hit the ground running. His highly respected engineer, Alistair McVean, has also signed on.

“We’ve had a really good look at our strengths and weaknesses since they joined, and Al has a pretty good handle

on what we can do to improve the cars.

“So not only will Dave be able to get results, but having him and Al here will also help Andre [junior driver Andre Heimgartner]. Andre is at a really good point in his career and Dave will help bring him on. The real benefit for the team is that they have similar driving styles which should help fast track our development of the [Ford] Mustang.”

The relationship with Ford didn’t start until around Bathurst 2019, which meant the Christmas break that year was also hectic as the team switched to a completely different car to the Nissans they had campaigned for, for so long.

“The promising thing was, even though it was our first year and we had a lot to learn, we were quite competitive at Tailem Bend (SA), Eastern Creek CSS F.A.T. MAG 9

LIFESTYLE

Todd Kelly in the workshop: “We’re aiming for podiums everywhere we go.”

(NSW) and Bathurst and they are all high-speed circuits,” Todd says. “Once we had time to decipher the data, we found a significant weakness in any slow speed corner.

“We had a pole position and a couple of podiums in our first year, so there’s no reason not to repeat that on the high-speed tracks and aim for similar results on the lower-speed tracks. So we’re aiming for podiums and top fives everywhere we go.”

NEW BUSINESS PARTNER

At the same time the search was on for a replacement driver, other stuff was happening behind the scenes: the addition of another name to the business, with an associated input of money and management skills.

Late last year, the Kelly family crossed paths with Stephen and Brenton Grove, who are not only in the same line of business as the Kelly family but also share their passion for motorsport.

“Stephen is a keen competitor, and 10 CSS F.A.T. MAG

“[Sutton Tools] make a huge range of tools that are up against the big global names and I am really proud that we have that tie-up.”

Todd Kelly, Kelly Grove Racing a builder and developer,” Todd says.

“Our family are builders. That’s how I started when I left school, before I got the opportunity to join the Holden Young Lions and race full-time.

“Mum and dad are still in the business and we actually built our whole new facility. Grove Group is almost a replica of what we do but on a much larger scale.”

Todd says it has been evident for some time that the team needed more ‘fire power’ because their competitors

have multiple shareholders and investors. Whenever new drivers or technical staff were needed, the opposition had a financial advantage over the ‘family firm’.

“We’d only just finalised the new partnership when we had to find a chunk of money to hire a new driver,” he chuckles, “and Stephen was instrumental in making that happen.”

Stephen Grove has been made chairman of what is now known as Kelly Grove Racing. The logistics of the rebranding consumed much of the summer break.

“It’s a big job,” Todd says. “All the internal doors have a plaque on them such as ‘boardroom’ or ‘chief mechanic’ or whatever, with names where appropriate plus the team logo, so that all had to be changed.

“We’re probably talking around 200-300 different signs that had to be replaced as well as all the digital changes, merchandise and uniforms.

There was not much time to make it

happen between signing the deal and the start of the season.”

NEW SPONSOR

Aside from the physical challenge of the changes, one reason Todd is delighted with the Grove Group connection is that it lines up with the team’s longheld preference for alliances with all-Australian brands. The naming rights sponsors for both cars are two

examples, as is the relationship with local manufacturer, Sutton Tools.

“They make a huge range of tools that are up against the big global names and I am really proud that we have that tie-up. It’s important to us to do as much as we can for Australian manufacturing which I am very passionate about.”

Suh Kee, marketing manager for Sutton Tools, says not many Australians know that high-performance tools are

manufactured locally.

“Kelly Grove Racing fabricates and machines most of their race car components in-house. With that comes a high level of craftsmanship and strict time frames for building and servicing them. It makes the perfect partnership for us to support them with our specialised tooling packages. We wish them a safe and successful year of racing.” 

Todd Kelly (left) with new partner Stephen Grove (centre) and Stephen’s son Brenton

CSS F.A.T. MAG 11

SUPPLIER PROFILE

12 CSS F.A.T. MAG

Melbourne tools and equipment supplier Kincrome is succeeding on the back of great product and service innovation. Cameron Cooper reports

Tools of the tradie I nnovation around the design of a screwdriver may seem a forlorn task given the humble tool has existed for hundreds of years.

That has not deterred Kincrome, a leading supplier of high-quality tools and equipment to the hardware, automotive and industrial markets in Australia and New Zealand. Its development of the TorqueMaster screwdriver—featuring magnetic tips for better fastener control, a colourcoded drive indicator and extra turning power—provides just one example of why the family-owned business has been so successful during the past three decades.

“We think it’s now the best screwdriver on the market,” says CEO Nick Pritchard.

He says the evolution of the TorqueMaster product also highlights Kincrome’s commitment to liaising with tradies so that any product tweaks can make their job easier. “We listen and respond and deliver.”

PHOTOGRAPHY: COURTESY OF KINCROME

FAMILY AFFAIR

Founded in 1987 by Ron Burgoine, the Melbourne business initially focused on the automotive market, but has since expanded. The aim, though, has always been to sell professional quality tools at an affordable price.

Now with a workforce of about 170 employees, Pritchard says Kincrome still has strong family ties. “(Ron) still comes into the business most days. We have a factory outlet attached to our business that sells our damaged and obsolete stock and samples. Ron’s actively involved in that and he still knows everyone’s name and brings a lot of energy, passion and care for people in the business.”

Ron’s sons, Justin and Paul, are directors, while Pritchard came on

board as CEO about 12 months ago, just before COVID-19 hit. “My job is to help the business go to the next level while retaining all of the good things of the family and the great business they created.”

providing toolkits for tradies and it launched a $10,000 tradie-toolkit initiative just as COVID-19 broke out.

Despite initial nervousness over the timing, Pritchard says the product was a hit.

THRIVING MARKET

STRONG HERITAGE AND VALUES

With COVID-19 sparking a renovation boom and prompting DIY enthusiasts to do more work on their homes and cars, Kincrome has flourished during the past 12 months. Sales of some lines from a tool and equipment catalogue of about 5500 items have seen a seven-fold rise.

“It’s been extraordinary,” Pritchard says. “We’ve been blessed to be in one of those industries that has prospered during this time.”

He is encouraged that growth has come from all channels and customers, rather than it simply being attributed to a single customer or channel.

Smart product rollouts have also paid off. Kincrome is well known for

The Burgoine family is proud of its Australian roots. Many of Kincrome’s products are designed and tested by a quality-test team at its Scoresby plant in Melbourne, while its huge range is made by some of the very best specialist manufacturers in the world.

At the core of the business’s ongoing success is a set of behaviours and characteristics that has served Kincrome—and its customers—very well:  Think Customer  Get It Done  Be Positive  Be a Blueblood  Have Fun

“We like to be intimate with users and really understand what they like and don’t like about tools and what components they want in toolkits.”

Nick Pritchard, CEO, Kincrome

CSS F.A.T. MAG 13

SUPPLIER PROFILE

“We talk about it a lot—about being agile and being responsive.

Our challenge is to make sure we are consistently doing that.”

Nick Pritchard, CEO, Kincrome Talk Straight Pritchard says the truth is that many business’s values are merely ‘aspirational’ or a result of ‘corporate speak’, but he is pleased to report that Kincrome management and employees live their values every day. “Here it is real.”

Of the six values, the Blueblood reference prompts the most queries from outsiders. He explains that for 14 CSS F.A.T. MAG

Kincrome it means being:  Passionate and Loyal  Energetic and Ambitious  Proud and Caring “We’re always striving for continuous improvement,” Pritchard adds.

Evidence of that is the Tools for Life trade apprenticeship program, which offers young tradies a wide range of affordable tools, from beginner to advanced levels, that can get them under way in their careers. “We just believe anyone starting up deserves a break.”

POSITIVE OUTLOOK

With an eye to the future, Pritchard says Kincrome is committed to being a new product machine for tools and equipment. His team will use its Australian knowledge and engage closely with tradies to create

tools that they really want to use.

To that end, Kincrome uses its Tool Tester program to gather information that informs the development of quality products.

“We like to be intimate with users and really understand what they like and don’t like about tools and what components they want in toolkits.”

On the marketing front, the aim is to keep building an already strong brand and embrace community activities such as grassroots motorsport.

Most importantly, Pritchard says Kincrome will continue to strive to be easy to do business with in an increasingly complex market. “We talk about it a lot—about being agile and being responsive. Our challenge is to make sure we are consistently doing that.” 

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CSS F.A.T. MAG 15

PHOTOGRAPHY: GALLANT LEE PHOTOGRAPHY

“We weren’t from moneyed families and starting our business was really difficult for what we wanted to do. We wanted to do nice projects instead of changing laundry doors that had been kicked in.”

Drew Larkin, co-owner, Larkin & Drought Homes

16 CSS F.A.T. MAG

PROFILE Award-winning master builders Drew Larkin and Craig Drought have turned a friendship into a successful construction business.

By Lynne Testoni

Masters of the house T here are many horror stories about business partnerships gone wrong, so it’s refreshing to hear about a success story, such as the longstanding partnership of Victorian master builders Drew Larkin and Craig Drought.

Based in Geelong, Larkin & Drought Homes specialises in award-winning high-end residential homes, a successful formula that has taken years to perfect.

Having clocked up 15 years of working together, Larkin puts their success down to both partners sharing the same values and having mutual respect for each other.

The duo were family friends from way back (their fathers were police officers together), but started with slightly different skill sets—Larkin trained as a carpenter/joiner, while Drought did an apprenticeship with a large construction company in Melbourne, eventually becoming a foreman and managing large teams of construction workers.

MAKING THE PARTNERSHIP WORK When Drought became tired of the long daily commute from Geelong to

Melbourne, Larkin suggested they work together on one of his upcoming projects—and the rest is history.

“I had a bit of work on and I just said, ‘You want to work together for a while and see how it goes?’,” explains Larkin.

“And 15 years later we are still working together and doing everything 50/50.”

He says that the partnership works because they are similar types of people.

“Neither of us are really flashy types,” he says. “We’ve never had a problem of one of us excessively spending and the other one not, or one working harder than the other. I think that’s where partnerships could fall down—if someone’s got a flashy lifestyle and the other one’s looking at him going, ‘Where are you getting your money from?’

“Don’t get me wrong—a partnership definitely has its challenges. You can butt heads, but as long as you can work through it, it’s okay.”

Larkin says both of them came from what he calls the rough area of Geelong and had to work hard to build their business from the ground up.

“We both grew up in a pretty ordinary suburb on the outskirts of Geelong,” he

Craig Drought (left) and Drew Larkin are successful business partners because, says Larkin, they respect each other and share the same values.

CSS F.A.T. MAG 17

PROFILE

The joy of prestige projects is the creativity involved.

explains. “We weren’t given anything, and we had to work hard for it.”

KNOW YOUR MARKET The partners set their sights on building quality high-end homes in the Geelong area.

“We weren’t from moneyed families and starting our business was really difficult for what we wanted to do,” Larkin says. “We wanted to do nice projects instead of changing laundry doors that had been kicked in.

“You’ve got to know where your market is. We knew we could do quality projects and build them to a really high standard.”

It’s taken years for Larkin and Drought to build solid relationships with local architects, assemble a team of trusted tradespeople and create a buzz about their work, but Larkin says they are now in a position where the two of them can even take the odd holiday— though not at once of course!

“We are lucky to have the opportunities that we’ve got. We have completed some really, really cool projects.

“We really enjoy the design and construct side of the projects when 18 CSS F.A.T. MAG

“Don’t get me wrong—a partnership definitely has its challenges. You can butt heads, but as long as you can work through it, it’s okay.”

Drew Larkin, co-owner, Larkin & Drought Homes given the opportunity,” he adds. “We work closely with some really talented architects.”

“It gives us a great feeling when we get repeat clients, or their family members go on to build with us.”

PRESTIGE WORK Larkin says the best part about working on prestige projects is how creative you can be with the detail.

“It’s all about the finish,” he says.

“There’s a little bit of thinking involved.

You can come up with some really cool finishes. I find there’s lot of forwardthinking in a project; you’ve got to be thinking three or four steps ahead and

know how you’re going to tackle all the challenges that are coming. It can be the difference between doing that topend work and just mediocre stuff. And a good architect will know that you’ve done it, that you’ve really put in a lot of effort, and the clients do as well.”

Larkin and Drought won the Victorian 2019 Master Builder of the Year, which was a great honour, says Larkin, although he says it’s as much about the tight-knit team of eight people that work for them, as it is for the two owners.

“The team we’ve got, they’re the ones that really should be getting all the credit,” he says. “Craig and I are not on the tools as much anymore and our guys are amazing.

“They are good, younger guys that have got that old-school mentality where they’ll go to work, work for eight hours and then leave. They turn up on time, all the time. There’s no excuses. We trust them—they’re good guys.

“And, of course, our sub-trades should take a lot of credit too. We have longstanding relationships with plumbers, painters, electricians, tilers and so many more. It’s all about building a good team.” 

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TECH TALK Improved battery technology has led to the development of a new generation of lightweight and multi-purposed cordless power tools. By Frank Leggett

Battery Power I LITHIUM-ION

Not only are Li-ion batteries able to provide more energy density in a smaller battery, they have no memory effect—one of the big drawbacks of Ni-Cd. Memory effect meant that Ni-Cd batteries had to be fully charged and discharged, otherwise the battery could develop a ‘memory’. That ‘memory’ would see Ni-Cd batteries operating at a fraction of their total capacity.

“More energy density and no memory effect is a huge advantage of Li-ion batteries,” says Cameron Beecroft, commercial training manager at Stanley Black & Decker. “We’re also seeing increased amp ranges. Not too long ago, a big battery would have been twoamp hours in Ni-Cd. Now we’re getting batteries up to 12-amp hours from Li-ion batteries that are a similar physical size to the old two amp.”

20 CSS F.A.T. MAG

BETTER MOTORS

The development of lithium-ion batteries was coupled with the development of brushless motors.

These motors are smaller and run with less heat and less friction. This happy marriage has seen the manufacture of cordless power tools evolve in leaps and bounds. As lithium-ion batteries transition to high-density cells, we can expect powerful developments in cordless tools.

“The improvements in battery and motor technology means that many tradies can now be free from dependence on 240 volts,” says Beecroft.

HIGH DENSITY

While battery-powered angle grinders work fine for plumbers and tilers, the serious grinding needed by structural steel workers still requires mains fed 240 volts. Most static machines that need raw power, such as bench grinders and lathes, also need mains power—and that will continue for some time. It’s in the portable tool market— drills, screwdrivers, sanders, saws— that battery-powered is fast becoming the new norm.

“Our high-density batteries deliver more power, making the work easier and putting less strain on the tool,” says Tony Brown, product manager, power tools and accessories at Metabo. “More power and less strain on the tool means

the battery run time is extended.”

IMPROVED HEALTH BENEFITS

Cordless tools provide benefits over mains-powered tools that make them easier and safer to use. All tradies are aware of the negative impact of noise and vibration on their health and wellbeing.

“We have placed great emphasis on reducing noise and vibration levels in our tools so they can be used safely for longer periods of time,” says Michael Princic, cordless product manager at Makita Australia. “A petrol blower producing 90dB of noise can only be used for approximately two to three hours without hearing protection before noise stress can cause damage to your hearing and body. Our cordless blower producing comparable power, runs at 79dB, and falls under the workplace exposure standards of 85dB. Although we still recommend hearing protection, it’s quite a significant difference.”

ENVIRONMENTAL CONCERNS

One of the big issues associated with battery technology is the environmental impact and what can be done to minimise the negative effects. Batteries should not be disposed of with general waste and many council-operated waste transfer and recycling stations have facilities to recycle batteries.

PHOTOS: SUPPLIED

mprovements in battery technology over recent years have provided more power, longer run times and faster charge times. While these developments have been a boon for laptops, smartphones and electric cars, the cordless power tool market has hugely benefited from this technology.

While the old nickel-cadmium (Ni-Cd) batteries are robust, they are heavy with relatively low power density.

Today, lithium-ion (Li-ion) batteries have revolutionised the way batteries are utilised.

“At Metabo, all our batteries are marked with the international crossedout waste bin icon to indicate that they should not be thrown away,” says Brown. “The Cordless Alliance System—which currently has 20 members, including Metabo and more on the way—has a wide range of different branded tools that use the same batteries and chargers. This limits the number of batteries and chargers consumers need and ultimately creates less waste.”

According to Princic, globally, each subsidiary of Makita “has participated in different battery recycling campaigns relevant to their local situation. Presently, the entire Makita Group is working to create a sustainable recycling-oriented society that combines environment and

economy by reviewing our business activities from the ground up,” he says.

Beecroft adds: “The entire Stanley Black & Decker corporation is working towards being carbon neutral as soon as possible. We want to be carbon positive by 2030. The business is always looking at ways to reduce environmental impact by exploring potential for product ranges that use recycled batteries and materials.”

ESSENTIAL RECYCLING

At the heart of new battery technology is the relatively scarce element, lithium. A future lithium shortage has been predicted for the past five years, particularly as the electric car market grows. Recycling lithium-based batteries is essential to meet current

and future demand. In 2018, the Battery Stewardship Council (BSC) was formed to increase battery collection and recycling in Australia. Last September, the BSC was authorised by the Australian Competition and Consumer Commission to operate a national scheme for managing expired batteries.

The cordless power tool market is continuing to grow and companies such as Metabo, Makita and Stanley Black & Decker are embracing new battery and motor technology to create revolutionary products. Right now, there’s no better time to buy batterypowered tools. They are lightweight, flexible and multipurposed. They also have the power, duration, hardiness and fast recharge times to get the job done. 

CSS F.A.T. MAG 21

BUSINESS

Tradie tax traps

W

hile working as a self-employed tradesperson has its perks, it’s up to you to stay on top of your tax responsibilities, though this can be challenging.

With life and work being so frantic most of the time, it is easy for the accounting and financial management side of your business to fall through the cracks. However, this will result in a lot of time and money being lost.

As we enter the final months of the financial year, take a look at some of the most common tradie tax traps and the best ways to sidestep them.

SPENDING GOVERNMENT MONEY

Like it or not, those of us who earn an income are expected to pay taxes.

Therefore, some of the money paid to you by your clients actually belongs to the government.

Accounting firm partner Jamie Mobbs explains that one of the main issues he sees with his many tradie clients is they forget to put their GST and tax money aside throughout the year.

“As a contractor, it’s up to you to have an idea of how much tax you’ll need to pay. My recommendation is to put 30 per cent of the income your business generates aside as soon as it comes in.

This way, you’ll probably have more than you need come tax time,” says Mobbs, who is a partner at Mobbs & Company in Brisbane, Caboolture and on the Sunshine Coast.

One tip is to ask your accountant to set things up so you pay a quarterly tax contribution along with your GST. This way it won’t hit you all at once as a giant annual tax bill.

GOING OFF THE RECORD

Speaking of income, you need to be able to show how much of the money 22 CSS F.A.T. MAG

your business has earned has been kept by you. One way to make this easier is to provide a business bank account for your clients to make deposits into and from which you pay yourself a ‘wage’ each month.

As well as keeping evidence of what you have paid yourself, you need to be clear on what outgoing costs you have for the business. “Use a bank card that is connected to an online accounting platform like MYOB or Xero, or at the very least make sure you hang onto your receipts,” says Mobbs. “Remember that every $100 you spend and fail to declare will end up adding to your tax bill.”

Grab a quick photo of your receipts and either upload them somewhere safe or keep them on your phone until the end of the financial year. You will need to share details including the supplier named on the receipt, the amount you paid and the dates you paid for the items to claim.

Having receipts and up-to-date bank statements to hand at tax time will save money and stress. You may even be able to claim more costs than you anticipated.

OVERCLAIMING...

As a result of the COVID outbreak in 2020, the Australian Government raised the instant asset write-off threshold to $150,000 (up from $30,000) for the period ending 31 December.

However, Mobbs points out that

PHOTOGRAPHY: THUNDERSTOCK 123RF

It pays to know what the common tax pitfalls are so you can try to avoid them. By Clea Sherman

“My recommendation is to put 30 per cent of the income your business generates aside as soon as it comes in.

This way, you’ll probably have more than you need come tax time.”

Jamie Mobbs, accountant, Mobbs & Company

this doesn’t mean you can purchase a $75,000 ute and write off the entire expense. “The money deducted from your tax bill is only a percentage of this amount,” he clarifies. “It’s worth doing your sums to figure out if the cost of a new vehicle is worth it.”

And while it’s possible to claim the cost of running a vehicle, if it’s not a purpose-built work vehicle like a van or a ute, you may have to keep a logbook of your activity. “This will be the case if you’re driving a station wagon or sedan to get from job to job.”

AND UNDERCLAIMING

Don’t forget about all those small expenses which should be claimable in your tax return as a tradie. For example:

l Work-related and protective clothing, l Tools and equipment purchases, l Depreciation on tools and equipment, l The cost of your mobile phone (depending on how much you use it for work), l Business insurance and income protection costs.

Note that claim amounts differ based on whether you are self-employed or you have a job.

Finally, if clients haven’t paid you due to problems caused by COVID or other issues, you can write off these amounts as bad debts. As a result, your declarable income will be reduced.

DOING TOO MANY CASH JOBS

It seems like an easy win; take cash for a job and keep the transaction off your books. The price for the client is lower and so is your declarable income. You

still get money and the ATO is none the wiser.

There are several problems with doing this. Firstly, accepting cash generally means there is no formal agreement about the quality of the job, which leaves both parties open to problems if things go wrong.

What’s more, if you decide to take out a loan or apply for income protection insurance, lenders and underwriters can only respond based on your declared income.

At tax time, lodging an income that’s far below average for your industry may also send out warning bells to the ATO, setting you up for an audit.

FAILING TO LODGE

The deadline for lodging your tax declaration rolls around each year.

Failing to meet this will eventually result in fines and significant tax bills.

Mobbs has worked with dozens of tradies who have had a rude awakening when it comes to their taxes. “If you don’t lodge a tax return for three or four years, you will probably receive a letter from the ATO. They may decide to tax you based on the average income of your industry if you can’t prove your earnings. And they will definitely issue fines for each year you haven’t been up to date.”

It definitely stings to be asked to pay years’ worth of taxes in one hit and it isn’t easy to get out of. Mobbs explains, “Even if you have a company that ends up being dissolved, you can wind up personally liable for tax debt as the director.”

The silver lining is that it’s possible to speak to the tax department and agree to pay off your bill in instalments. This will incur interest but at least you will begin to get back on track.

Although it is tempting to file your taxes yourself, working with a tax expert makes sense. They will ensure your trade business is compliant, check no expenses are left unclaimed and give you advice about how to be better prepared with each coming year. They will also save you a great deal of time so you can focus on your clients.  CSS F.A.T. MAG 23

RACING After the pandemic put Tom Drane’s racing career on hold for half of last year, he’s planning to take things up a notch in 2021 and take on the world. By Rob Johnson

efore the start of 2020, Tom Drane’s racing career was going from strength to strength. The previous year he had raced 42 weekends out of 52.

He had started the year competing in the Australian Superbike Series, and in the Oceania Junior Cup. “He only got in one round at Phillip Island and then everything got shut down,” his mum, Lisa, explains.

The family had also booked a return to Ohio in the US for Tom to compete in the AMA Flat Track Grand Nationals. He had finished second overall there in 2019 and had a plan to defend his championship.

“His younger brother Sam was going over as well to compete again,” says Lisa. “We would have been over there for a month, and that was going to be in June last year.”

But when you’re as focused on racing as Tom is, it’ll take more than a global pandemic to shut down your dream.

“He hated not being able to get onto a bike,” she recalls. “But he knew what he wanted to do, so he just made sure that he trained at home. He’s a very outside kind of kid—there’s no locking him up inside playing video games or anything like that.

“He was out on his bike, just trying to do the best he could knowing that he had to be fit and ready to go as soon as they gave him the okay to keep going.

“His training at home was literally jogging, riding a pushbike, and we’ve got a track out the front of our house, so he could do some dirt-track racing.”

THE WORLD AWAITS

Tom went seven months without racing.

Finally, towards the end of November, the second and third rounds of the Oceania Junior Cup were run, finishing off the competition that had started before the lockdowns. He ended up winning the round placing him second overall in the 24 CSS F.A.T. MAG

championship—pretty impressive given he’d not been on a track for more than half the year.

All things going to plan, then, 2021 will be an even bigger year for him. This year Tom tuns 15. He was selected to compete for Australia in the Asia Talent Cup in Qatar on 17 March.

“He’ll be there for a full month. Matt, his dad, will go with him as the crew for him. There are only three kids from Australia that have been selected. So he’s got a lot of training ahead of him.”

After Qatar, he will be racing in Malaysia, Indonesia, Thailand, and Japan, between September and November.

“He’s also competing in the Australian Superbike Series in the 300 YMI Supersport, and the Y3 Cup as well,” says Lisa. “So he’s got a lot of racing to be done. The local meets will take him from The Bend in South Australia, to Phillip Island in Victoria, to Morgan Park in Queensland.”

DRIVING FORCE

Tom’s goals for the year involve working his way towards the top of all these competitions. “He obviously wants to do his best in the Asia Talent Cup, and get up to the pointy end of that, and also with the 300 series in the Australian Superbikes,” says Lisa. “He’s the kind of kid that if he sets his mind to something, he’ll just keep on working towards it until he gets it. Even though he’s the age he is, he’s just got that drive about him. If he knows getting up at six o’clock every morning to go running, swimming, and riding is going to help him, he’ll be up.

“His passion is motor sport, obviously.

He’s been riding a bike since he was two and a half. He started racing when he was four in dirt track. Between the age of four and now, he’s won 15 Australian dirt-track championships, 20 state championships, and he’s also won three American championships as well.

“He’s the kind of kid that if he sets his mind to something, he’ll just keep on working towards it until he gets it. Even though he’s the age he is, he’s just got that drive about him.”

Lisa Drane, Tom’s mum PHOTOGRAPHY: SUPPLIED

Into top gear B

“He swapped over to road racing, because he wants to eventually move onto MotoGP like Marc Marquez or Valentino Rossi. I think that’s every kid’s dream, but he’s just got to focus on what he’s doing and keep working towards it.”

STRIVING TO BE THE BEST While the situation with the pandemic is still uncertain (even as vaccination programs are rolled out across the world), Lisa isn’t too concerned with the

amount of travel they have lined up.

“He’s young, fit, healthy, the vaccine’s rolling out soon and he’ll be eligible to get that because he’s an athlete travelling overseas,” she says. “I’m probably more nervous about Matt and Tom being locked down in quarantine together for two weeks in a motel room, because I think they’ll drive each other nuts.”

One thing that helps is sponsorship—and Tom has a new sponsor on board

this year in the form of CSS supplier ICCONS. “We have been following with interest the progress of Team Drane,” says ICCONS managing director Philip Rose.

“Initially, because it is always great to see young people punching well above their weight in elite sports but more recently because Tom clearly has demonstrated that he is on a mission to be the best he can be and has a relentless desire to be at the peak of his craft! Traits which are hard to find amongst our youth let alone the wider community. When speaking with Tom’s dad, you can clearly hear that the apple hasn’t fallen far from the tree and these guys have that dogged, persistent desire to be successful as a family and a business. When we heard that there was an opportunity to sponsor Tom’s pursuits, it was a no-brainer for the team at ICCONS. We too as a company are striving to be the best in our specialist field as opposed to trying to be everything to everyone.

This is now the challenge for Tom as he must choose road racing versus dirt racing and hone his skills to that speciality. We look forward to supporting Tom as his career develops and thank CSS for making this opportunity available.”

Lisa adds, “Road racing is extremely expensive. You can have a lot of talent, but you need a good backing behind you to be able to get places.

So for CSS and ICCONS to be able to help us out, he wants to be able to make them proud of him and show his worth as to why they are sponsoring him.”  CSS F.A.T. MAG 25

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26 CSS F.A.T. MAG

LEGAL MATTERS

In good company

Thinking about partnership? Don’t rely on a wink and a nod. By nutting out the details, you may save yourself a fortune. By Meg Crawford

Y PHOTOGRAPHY: JOZEF POLC 123RF

ou’ve been mates for years, you work together like a dream and you’re looking to expand, hence kicking around the idea of a partnership.

Theoretically, the venture should go swimmingly, but unless you go into it with your eyes open, having asked all of the relevant questions upfront and documented things properly, you may be on a hiding to none.

Two experts in the field give us their top tips for avoiding partnership pitfalls.

HAVE A FORMAL PARTNERSHIP AGREEMENT

This one almost goes without saying.

However, under Australian partnership legislation, there’s no requirement for partners to have a partnership agreement, which is fine, provided the relationship goes smoothly. But what happens if it doesn’t?

“If you prepare for the worst, you can achieve the best,” says Ian Dixon, legal practitioner director of Ai Group Workplace Lawyers. “It’s a commercial marriage and wise people prepare for the separation. There’s always happiness at the start, but if you go in blind it will lead to bitterness at the end.”

Trent Taylor, corporate and commercial partner at Holding Redlich agrees.

“Hopefully a partnership agreement is something you’d put in the bottom drawer because, typically, you don’t look at these documents unless you’re in dispute,” he says. “But it’s important to document a partnership agreement and talk about all of the issues at the beginning, because it really is almost like a prenup.

“You’re going into serious relationship with these people. In a marriage, you might talk about whether you’re going to have kids and send them to a certain

school, whether you’re going to travel and your goals. By documenting any partnership agreement, it forces you to ask the big questions from the outset.

It’ll mean less inconvenient surprises once you’re in business together.”

WHAT YOU’RE PUTTING IN AND WHAT YOU’RE GETTING OUT

Frequently, people go into partnership assuming a 50/50 split, but don’t automatically assume that’s the best approach. A closer assessment of everyone’s input and output is warranted.

“That’s the simple model, but it doesn’t always work out,” Dixon notes. “One partner might put in more capital, another might put in harder yards, while someone else is silent. So, how does income get split? How is income even paid? Will you get a salary each week and divide the profit according to contribution?”

From Taylor’s perspective, in one way CSS F.A.T. MAG 27

LEGAL MATTERS “Hopefully a partnership agreement is something you’d put in the bottom drawer because, typically, you don’t look at these documents unless you’re in dispute.”

Trent Taylor, corporate and commercial partner, Holding Redlich or another, money is almost always the sticking point. “You’ll have disputes because you’re making too much money or you’re not making any. If you’re making too much, you’re fighting over share. If you’re not making any, you’re fighting over somebody not pulling their weight. How do you manage that situation? Is there a minimum number of hours you’re meant to commit to the business, a minimum number of introductions or new work you’re meant

to contribute?”

Which brings us to the next potential problem in a partnership…

WHAT HAPPENS WHEN YOU FALL OUT?

While we’d love to think that every business venture will be smooth sailing, disputes occur. While some will be relatively minor and allow you to get on with business, others will be of such a magnitude that you’ll need to pull the

pin. In which case, your partnership agreement should account for such a contingency.

“Everyone will tell you, ‘No, we’ll talk it out’, and that happens for the first year, but after that you better have a mechanism,” Dixon says. “It could be anything from tossing a coin, to having an independent third party—a wise owl who’ll break deadlocks.” “Maybe someone gets the right of veto or a casting vote,” Taylor adds.

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28 CSS F.A.T. MAG

29/1/21 3:04 pm

SOME DOS AND DON’TS

Do your due diligence on your prospective partner Don’t rely on the fact that you get on. Do some appropriate digging before jumping into partnership, making certain you trust each other.

“For instance, if one of your partners is a gambler, they might use partnership assets and you might be personally liable,” Taylor warns. “So, there’s a high degree of trust that you need to have with your partners.”

SET ASIDE TIME TO TALK BUSINESS

If you’re working side by side, it might seem like overkill to schedule regular business meetings with your partners, but it’ll be time well spent. “Oh, you must meet regularly,” Dixon urges. “At least monthly, with a full report of the business. There are numerous reasons for that, including that no-one can ever say they didn’t know. Everyone takes full responsibility, and you can see how things are trending—no-one gets to play the blame game.”

“It’s a commercial marriage and wise people prepare for the separation. There’s always happiness at the start, but if you go in blind it will lead to bitterness at the end.”

Ian Dixon, Ai Group Workplace Lawyers Remember to protect your assets One of the most important things for partners to remember is that they’re all jointly liable for partnership debts. “It means that if a partnership is entered into between individuals, and those individuals own assets like a house, vehicles or equipment in their name, then those assets could be at risk if the partnership fails and isn’t able to meet its debts,” Taylor explains.

“Try and keep the assets you don’t

want to lose separate. Mortgage the beach house or the boat, but don’t use the family home,” Dixon suggests.

MAKE SURE THE AGREEMENT IS PROPERLY DRAFTED

No-one loves going to a lawyer, but money spent upfront can save a mint later on. However, on that front, care needs to be taken even when you do document the partnership.

“I’ve seen some clients have great success without documents, and they’ve traded for many years and never had a problem. Then, I’ve seen other people over-document things and get burned, because of the way the documents were drafted. Recently, I became aware of a conflict where a partner was able to create a dispute and then force the other partners to buy them out. It costs them hundreds of thousands and there was no restraint of trade. He could take their money and set up a new business in competition, and I’m pretty sure that’s the way he planned it.”

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WHEN IT COMES TO SELECTING THE RIGHT SEALANT PRODUCT TO SUIT YOUR APPLICATION, NOT ALL SEALANTS ARE CREATED EQUAL. HERE’S SOME POINTS TO CONSIDER TO CHOOSE THE RIGHT ONE.

F

or external façade systems, one important focus from a materials design perspective is its UV performance and the negative impact that it can have on the appearance, dynamic movement and even the integrity of the product itself. The energy generated from the sun’s UV rays has the ability to literally break down the composition of certain materials, substrates, coatings and even sealants. To combat this, coatings/

30 CSS F.A.T. MAG

paint manufacturers strive to improve the longevity of an exterior paint system by adjusting the chemistry to prevent it from breaking down in UV or to preserve a timber cladding product, for example.

Importantly, in the case of powder coat systems used for aluminium window profiles and door systems, the stabilisers that are used to improve its UV performance can actually act as a bond/adhesion release, meaning that it then becomes incredibly difficult or

even impossible for sealants/adhesives to achieve adequate bond to the coated surface. In many cases, high quality Silicone Sealants will achieve high adhesion success to most substrates, however it is not always the case.

When it comes to selecting the right sealant product to suit your application, not all sealants are created equal. Some sealant products may claim to have ‘Excellent UV Resistance’, but in the same way that

coatings can break down in UV, so too can some sealant technologies, meaning the chemistry itself needs to be altered to protect the cured sealant from UV attack.

In selecting the suite of products that will go together to make a complete façade, window or door system, there is an enormous amount of information, data and factors to consider, and it is always best practice to test the individual systems components together to ensure that all parts will work to create a weather tight, robust system.

As a proud supply partner to the CSS Group, Macsim offer a broad range of advanced fastenings, packers and sealants specifically designed for facade, window and door installation systems. Macsim also provide extended testing services and advice to help make the right selections for your next project. If you would like to take advantage of the Macsim testing services, please contact your local CSS member. 

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32 CSS F.A.T. MAG

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Available in red or green beam and backed by a 5-year warranty, the new model offers enhanced battery performance, working for up to 60 hours off a single charge. Android smartphone users can also control and view grade information using Topcon’s new Laser Manager app. Alternatively, the RC-500 remote control can be used to adjust settings on the laser.

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GAME CHANGING MAGNETIC BASED DRILLS

IDEAL FOR ON-SITE HOLE CUTTING IN STEEL PLATES, H-BEAMS, SHAPED BARS, FRAMEWORK, SHIPBUILDING & BRIDGE CONSTRUCTION.

NITTO KOHKI Australia is the sole distributor of Japanese-made precision Atra Ace Magnetic Drilling machines. These innovative, superior quality Atra Ace tools provide users with an exceptional drill management experience as well as advanced safety, versatility and efficiency. The Atra Ace range includes the battery and electrically powered models and variations of manual and automatic feeds too.

The most recent introduction to the team is the LO-3550. This Low Profile model fits into the smallest of spaces, including H beams, with a height clearance of only 260mm but packs a punch with drill speed of 950rpm.

will then automatically shut down, and the motor ‘start’ switch is required to be depressed to resume drilling.

WA-5000 features a powerful dual speed drill motor, allowing for operation in Automatic and Manual. The Slow Start Mechanism and Overload Stop prevents cutter breakage. While the Cycle Stop detector responds to any reduction in load at the end of a cutting cycle allowing both the drill and feed motor to stop.

All Atra Ace models incorporate NITTO KOHKI’s patented ‘one-touch’ arbour system, with no tools required to replace cutters.

CLA-2720- is cordless, powered by a Lithium-Ion battery, highly compact and light allowing for superior versatility, making it possible to drill almost anywhere. It has a host of safety features including the Automatic Drill Stop and Warning Function which prevents the drill motor from operating when only 30 minutes of magnetic power remains in the Lithium-Ion battery.

NITTO KOHKI Australia has also developed an extensive range of Ozbroach annular HSS cutters to compliment the Atra Ace models and most other brands. These high-speed steel cutters combine superior technology in geometry and heat treatment, to provide a durable, cost efficient product suitable for all grades of mild steel.

These tough Ozbroach cutters make holes three times faster than twist drills.

WO-3250A and AO-5575A- Atra Ace manual feed models lead the way, being the World’s first manual feed machines with ‘Smart-Stop’ and ‘Rapid-Restart technology'. This exceptional safety feature detects when excessive load or side-slipping occurs. The drill model

NITTO KOHKI’s Atra Ace range is designed to boost productivity in the Steel Fabrication Industry, with high performance and premium cost control. Improve your workmanship and upgrade to the world’s most advanced Magnetic Based Drilling Units today.

PUZZLES

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© Lovatts Puzzles

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ACROSS 1. Naval clergyman 5. Arrange symphony 11. Party in lawsuit 15. Ultrahigh frequency (1,1,1) 16. Actor, ... Gibson 17. Spasms 19. Quickly 21. Relinquish (rights) 23. Hoarse 25. More sensible 27. Female verse writer 28. FM receiver 30. Killer whale 31. Regales 32. Layout 33. Tertiary college 34. Stocking bands 35. Abate (4,3) 36. On any occasion 38. Gambling cubes 40. Blow 42. Hop 44. Popular Asian cuisine 45. Bonus 46. For fear that 48. Lump of gold 49. Travel permit 50. Singing pitch 51. Large-beaked bird 52. Virginal 53. One of the Great Lakes 54. ... & aahs 55. Rifle recoil 56. Stratagem 58. Beguiled 59. Jailbreak 61. Obliterate 63. Cow sound 64. Lease out 65. Proposals 67. Australian wild canine 69. Living creature 71. Physicist, ...

Newton 73. Brown photo shade 74. Massaged 76. Chafes 78. W African republic 80. Zodiac crossover 82. Summit 83. Supervise 85. Unfastens (door) 89. ... & dimes 91. Shins 93. Rink blade, ... skate 94. Type of clock 96. Gardens 98. Attila the ...

99. Lancelot’s title 100. Anyone 102. Military flying facility (3,4) 103. Allow 104. Pupil

105. Hardy cereal 106. Bullring cheer 107. Cost 108. Boulevard 110. Jogged 112. Held gently 114. Ham it up 117. Refrains 120. Pistol blast 123. Ancient Peruvian 125. Extinct Japanese volcano 127. Bubonic plague, Black ...

128. Nail varnish 131. Regards smugly 133. Squander, ... wastefully 134. Bellows instrument 135. Readjust 136. Rowing team 137. Plane detector 140. Cloth flap 141. Him or ...

142. Slants 145. Withdraw formally 147. Baby’s ... cord 148. Videotaped 150. Cold cuts 151. Pubs 152. European currency unit 153. Terrible tsar 154. Waters that parted for Israelites (3,3) 156. Tramp 158. Scram!

160. Rude comment 162. Accurate 163. Protector, guardian ...

164. Previous spouses 165. Eager, ... as mustard 166. Debutantes 167. Gradually weakens 168. Recite, ... off 170. Partial overlay 172. Peculiarity 173. Ruin 174. Taunt 177. Rising (path) 179. Exercise ring, ... hoop 180. Swelter 182. Senior citizen 183. Expiring 185. Mount up 187. Swamped 188. Maxim 189. Italian seaport 191. Spanish coast, Costa del ...

192. Kangaroo pouch 193. Spike heel 194. Dignity (4-7) 195. The H of H2O

DOWN 1. Hurricane 2. From the menu, ... carte (1,2) 3. Replying 4. Members of religious orders 5. Family crest, coat... (2,4) 6. Blokes 7. Fencing weapons 8. Pulled 9. Wrong 10. Materialise 11. Garbed 12. Drink addict 13. Cry of discovery 14. Kids’ store (3,4) 18. Paltriness 20. Compels by force 22. Neuter 24. Outmanoeuvred 26. Minor quakes (5,7) 29. Sedate for operation 37. Property assessor 38. Attack from air (4-4) 39. Closely inspected 40. Frolicking 41. Brightly illuminated 43. Thorny shrub 44. Pour with rain 47. Lob 57. Lebanese trees 60. Lunch on the grass 62. Small sour fruit, crab ...

66. Golfer’s two under par 68. Requiring 69. Swiss capital 70. Clench (teeth) 72. Admitting 73. Buffet-style meal 75. Atop 77. Long tale 79. Revitalised 81. Medical practitioner 84. Chubbier 85. Guided (to seat) 86. Loose-leaf folders 87. Gashes or wounds 88. Shields 90. Goalies 92. Leisurely walk 95. Mends (of bones) 97. The Da Vinci Code author, ...

Brown 101. Evil spell 109. Curry bread 111. Objective 113. Log vessel 115. Antelope 116. Onto terra firma 118. Jug 119. Slope

121. Lie snugly 122. Carrion-eating animal 124. 100-year old folk 126. Simple to work (4-8) 129. Taken by surprise 130. Shackles (3,5) 131. Brilliant people 132. Track competitors 138. Disinclined 139. Cosmos scientist 143. Position of news boss 144. Subtle difference 146. Slimming plan 149. Charged atoms 155. Disincentive 157. Talks indistinctly 159. Secured in vice 161. Not pretended 165. Seizes 169. Love affair 171. Bloom segments 172. Eldest 175. Speak slowly 176. Anaesthetic gas 177. Russian mountains 178. Move with effort 181. Additionally 184. Skin irritation 186. Meditation art, t’ai ...

190. Carry

Sudoku 

Sudoku 

CSS F.A.S.T. MAG 37

SOLUTIONS

Brought to you by

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CUT STAINLESS FAST!

Non-stick Pro-shield technology and Cermet tips, this blade has 15x the life of its competitors.

DESIGNED TO CUT:

Stainless Steel

Stainless Pipe

Stainless Plate

Stainless Rebar

Stainless Square Tubing

REVOLUTIONISING CUTTING MAKING YOUR JOB EASIER, SAFER AND FASTER!

Scan to watch video

USE YOUR BATTERY CIRCULAR SAW TO CUT STAINLESS (185mm blade rated to 5,800rpm)

20210128_CSS_ExtremeStainless.indd 1

38 CSS F.A.S.T. MAG

22/2/21 11:52 am

CSS STORE LOCATIONS These stores might all be independent traders, but due to their alliance with the CSS group, they work as a collective and can offer a national distribution opportunity for customers who require it.

CSS member stores are recognised by their ‘Proud Member of CSS sign’ displayed on their building.

Be rest assured that the business displaying the sign is a trusted distributor of quality products that are backed by exceptional knowledge, service and support.

If you need a national supply arrangement for your business, contact your nearest CSS member store.

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