Connect July 2014

LET’S TALK...

July 2014 Issue

SPECIAL EDITION Powers Accountants and Advisors becomes the largest Accounting Firm in Central Queensland

Queensland focussed accounting financial planning group.

Ian Congram Managing Director POWERS FINANCIAL GROUP

Another new financial year is upon us. For clients, this means once again it is time to get your books in order and set plans for the year ahead. Our clients will soon be receiving a letter from us advising when to have their 2014 tax and accounting work scheduled along with a checklist to complete.

1 July 2014 marks another milestone in the growth of Powers Financial Group, following the merger of Rockhampton based accounting firm ABA White Accountants with Powers. Led by Principal Vickie White, the addition of the ABA White team brings a Rockhampton presence and greater resources to the Powers Group. This merger has taken Powers to the position of being the largest accounting firm in Central Queensland. With 9 directors and over 70 staff, Powers is now the leading Central

and

Similar to Powers, ABA White has a long history of providing excellent service to the central Queensland community and has a strong rural focus. Vickie White will continue to lead the Rockhampton team but the ABA White office will be rebranded as Powers Accountants and Advisors in the near future, once the office is integrated into Powers systems.

We welcome the ABA White team into the Powers Group and are excited about the opportunity for Powers to provide an expanded range services to the clients of ABA White. Our team are looking forward to providing a high level of support to Vickie White and her team in Rockhampton, to help them provide an even higher level of service to their clients.

2014 had been a big year for Powers already, with numerous successful seminars having taken place, additional team members on board and planning for the financial year ahead.

We have adopted our new “LET’S TALK” philosophy and have received positive feedback from clients and affiliates as to its effectiveness.

Our Accountants are working hard to ensure clients that have nominated for a tax-plan for the 2014-15 financial year are given the most effective structure to suit their needs for the year ahead. If you haven’t spoken with your Accountant about this, pick up the phone and call them to get the process started, it is an invaluable service.

In this issue, we cover off on topics to ensure that you plan for the year ahead. There are articles on recent business insights, cloud accounting software updates, employer updates and much more.

As always, if there are any topics featured that you would like to further discuss, remember to contact your Powers Accountant or Advisor.

INSIDE THIS ISSUE

P2 • Legislation Changes • New subsidy for employers hiring Australians over 50

P3 • Increased Costs for employers • Cloud Accounting: Are you ready for change?

P4 •G etting ready for SuperStream •P aper activity statements to stop for electronic lodgers

P5 • Changes to family farm duty concessions & freeholding announced

P6 • Support for drought affected farmers • Insurance: Broker vs Direct

P7 •A new director for Powers Auditors • Shift to shares

P8 •B eef Week 2015 • I n-House Announcements

P1 LET’S TALK

Changes in legislation following the repeal of the Carbon Tax Planter offset no longer available The conservation tillage refundable tax offset was designed to support the use of conservation tillage farm equipment to reduce carbon emissions from soil disturbance. Following the repeal of the Carbon Tax, the tillage offset, which was originally available until 30 June 2015 has been terminated as of 30 June 2014.

In order to be eligible to receive the offset,

Use

you need to have used for the first time or installed ready for use a new eligible no-till seeder prior to 30 June 2014. You will also need to have held a research participation certificate for the income year.

Increases to Fuel Tax Credits As a result of the implementation of the Carbon Tax, effective from 1 July 2012, the amount of Fuel Tax Credits (FTCs) were reduced for some recipients. Since the

Eligible liquid fuel

Government’s repeal of the Carbon Tax, the Fuel Tax Credit rates have changed from 1 July 2014.

Examples of off-road and primary production use rates are set out in the table below.

FTCs at 1 July 2013 (cents per litre)

FTCs at 1 July 2014 (cents per litre)

Off-road business activities Petrol where the fuel is combusted (except for specified agriculture, Diesel and other liquid fuels forestry and fisheries activities).

32.347

38.143

31.622

38.143

Supply of fuel for domestic heating.

31.622

38.143

Heating oil and kerosene

New subsidy for employers hiring Australians 50 years or over The Government has announced that employers can receive up to $10,000 in Government assistance if they hire a jobseeker aged 50 or older under its new "Restart" program. The program will replace the Seniors Employment Incentive Payment.

Under the program, eligible employers will receive $3,000 if they hire a full-time mature-age job seeker who was previously unemployed for a period of 6 months and employ that person for at least 6 months.

LET’S TALK P2

Further, once that jobseeker has been working for the same employer for 12 months, the employer will receive another payment of $3,000.

Finally, the employer will then receive a further $2,000 once the same job seeker has been with them for 18 months and $2,000 again at 24 months.

To be eligible for this assistance, employers will need to demonstrate that the job they

are offering is "sustainable and ongoing" and that they are not displacing existing workers with subsidised job seekers.

The program commenced on 1 July 2014.

With restricted employment opportunities for skilled mature workers in country areas this program may prove attractive for both primary production and non primary production employers.

Important update: Increased costs for employers from 1 July 2014 There are a number of changes that commenced on 1 July 2014 that will increase labour costs for employers. Here is a brief snapshot.

Increased award wages • Modern Award wages have increased by 3% effective from the first full pay period on or after 1 July 2014.

• Allowances in Modern Awards that are expressed as a percentage have also increased by 3% from 1 July 2014.

• For those employees on the national minimum wage, their base wage will increase to $640.90 per week or $16.87 per hour.

An end to modern award transitions The transitional arrangements under Modern Awards are due to end. This means that employers will need to pay the full Modern Award rate from 1 July 2014.

Increase to the Medicare Levy The Medicare Levy for employees rose from 1.5% to 2% effective 1 July 2014.

Cloud Accounting Software. Are you ready for change?

by Danica Giacomantonio Cloud Accounting & Software Consultant POWERS FINANCIAL GROUP P: 07 3906 2830

Powers Accountants and Advisors strive to create an environment where the accounting and taxation process provides clients timely, accurate and reliable information. The Powers Team stays abreast of the changes in not only Accounting and Taxation Policy but also in the procedures and vehicles providing clients “best value” for their investment in time and resources.

Embracing the changes As you are probably aware, the internet and a multitude of cloud applications presently available have made light work of previously manual tasks. This is also true of accounting programs that are currently on the market. The way accounting software operates is changing rapidly and Powers are working hard to help our clients to also be current. We recommend that our clients should be seeking out the most up-to-date, cost effective and functional Cloud Based Accounting Software packages available to suit their needs.

New Division As a consequence and in the face of all these changes, Powers have launched its Cloud Accounting Division. We are offering clients our support to upgrade and migrate from current software to the new range of on-line accounting packages. These include MYOB AccountRight 2014 and MYOB Essentials, Reckon One, Reckon Hosted and Xero. All have been uniquely designed for use within typical small to medium businesses – they are not all the same.

Advantages The advantages of online software are that they contribute to timeliness, accuracy and reliability; and at a very reasonable cost.

These packages provide direct access to your Accountant or Bookkeeper, permitting instant advice and support once logged in.

All have direct integration with most major banks providing direct transaction feeds, access to your accounts anywhere and automatic software upgrades when new versions are released.

How can we help?

Our team is currently reviewing client files and can provide each client with an

individual assessment of their software needs and recommendations including the small investment. Additionally, we can provide file upgrade/conversion and setup services to facilitate change. To further assist clients with their new software, training and support can be provided; as well as our superior bookkeeping services enabling your business and your team to be up and running faster.

Let’s Talk…

Our Cloud Accountant Consultant will be conducting Seminars and distributing information in the coming months to provide further information and answer any questions you may have.

You don’t have to wait for us to call you. Jump the queue by contacting your Accountant or our Cloud Accounting Consultant Danica Giacomantonio to discuss and plan your upgrade now.

We look forward to working with all of our clients during this exciting time.

P3 LET’S TALK

Getting ready for SuperStream What is SuperStream?

SuperStream is a government reform aimed at improving the efficiency of the superannuation system requiring employers to make super contributions on behalf of their employees by submitting data and payments electronically in a consistent and simplified manner.

How will SuperStream benefit employers?

These changes have a range of potential benefits for employers, including the opportunity to use a single channel when dealing with super funds, regardless of how many funds your employees contribute to.

Who does SuperStream apply to?

SuperStream is mandatory for all employers making super contributions, APRA-regulated super funds and selfmanaged superannuation funds (SMSFs) receiving contributions.

Why is SuperStream being introduced?

The main purpose of SuperStream is to ensure employer contributions are paid in a consistent, timely and efficient manner to a member’s account. The change also removes many of the complexities employers currently face as a result of funds being able to set up different arrangements for accepting contributions (due to the lack of common standard).

When do I have to start using SuperStream?

If you have 20 or more employees (medium to large employer) SuperStream started from 1 July 2014. You have until 30 June 2015 to meet the SuperStream requirements when sending superannuation contributions on behalf of your employees.

If you have 19 or fewer employees (small employer) SuperStream starts from 1 July 2015. You have until 30 June 2016 to meet the SuperStream requirements when

sending superannuation contributions on behalf of your employees.

As an example You have more than 19 employees and it is now after 30 June 2015. You have not made any plans or taken any concrete steps towards meeting your SuperStream obligation. Despite receiving advice from your payroll provider and the ATO on these obligations, you have chosen to keep making paying contributions using mail and cheques.

You are likely to face ATO compliance action including penalties. These will be applied on a case by case basis, according to the facts and in a manner consistent with the SuperStream compliance statement.

To find out more about SuperStream, contact your Powers Accountant.

Paper activity statements to stop for electronic lodgers From 1 July 2014, if you or your registered agent lodges your activity statement via an electronic channel the ATO will stop sending paper activity statements. Instead, your next activity statements will become available via an electronic channel.

Where the email address is not recorded or is incorrect, the ATO will not send an email notification.

By accessing the Business Portal your registered agent can still act on your behalf in relation to your tax affairs.

If you lodge via a registered agent If you use (have used) a registered agent , eg Powers, to lodge your activity statement they most likely will (have) lodge it electronically. The ATO encourages you to discuss this change with your accountant or BAS agent the next time you make contact to determine how to manage your activity statement obligations in the future.

To access activity statements in the Business Portal, you will need an AUSkey.

If you lodge your own activity statements This change is in line with what already occurs if an activity statement is lodged via the Business Portal, Standard Business Reporting (SBR) and electronic commerce interface (ECI) with one key difference – currently if the ATO does not have your email address, they do not stop the paper Activity statement notification activity statement issuing.

Where a registered agent lodges your activity statement electronically on your From 1 July 2014 they have stopped behalf, the electronic channel that they use sending the paper to all electronic lodgers will determine if you can receive an email regardless of whether they have an email notification. address. This is however dependent on how regularly you lodge your activity Access your Activity Statement statements.

If a registered agent manages the lodgement of your activity statement, you may still want Portal, SBR or ECI to access your activity statement. You can Where you lodge via the Business Portal, do this by getting access to the Business SBR or ECI and the ATO has a valid email Portal. The Business Portal allows you to: address recorded against your activity statement role, they will send an email to the • view activity statements nominated address advising that the next • view business tax account details activity statement is available online.

• access online tools and calculators • view payment options Your activity statement will not be delivered • obtain an electronic funds transfer (EFT) via an email. The ATO will send an email code notification advising you can access your • obtain a payment slip. activity statement online.

LET’S TALK P4

To register for an AUSkey visit www.abr.gov.au/auskey and follow the prompts.

Exclusions The ATO will continue to send paper activity statements for the following form types because they cannot currently despatch them electronically: • Q (Annual GST report) • R (Quarterly PAYG instalment notice) • S (Quarterly GST instalment notice) • T (Quarterly GST and PAYG instalment notice) The ATO will also continue to send paper activity statements for other form types if you do not have an active ABN. Please contact your Powers Accountant to discuss Business Portal access, email contact details, BAS and PAYG payment options as soon as possible in the new financial year.

Changes to family farm duty concessions and freeholding announced As part of the 2014 - 2015 Budget, the Queensland State Government has announced changes to widen the availability of the stamp duty concession for intergenerational transfers of primary production land and business assets. The Government has also announced changes that will dramatically reduce the cost of converting leasehold land to freehold.

The Duties Act 2001 (QLD) currently provides an exemption from duty for a gift of farm land and business assets used to carry on a primary production business – provided that the transfer is from an ancestor to their lineal descendant.

The concession is generally used when a farm is gifted to the children or grandchildren of the existing owners. A similar duty exemption is also available on

the gift of a partnership interest or units • the transfer must still be by way of gift. in particular family unit trusts that hold Where any consideration for the business primary production business assets to lineal property passes between the transferor descendants. and transferee, the duty exemption will not be available to the extent that consideration The amendments taking effect from 1 July is provided. Importantly, if the property 2014, will broaden the scope of these is subject to an existing mortgage and exemptions by removing the requirement the acquirer assumes liability under that that the recipient of the property be a mortgage, the assumption of that liability direct lineal descendant of the transferor. will be treated as consideration for the This means that the concession will now transfer. be available for transfers to a wider range of family members – including spouses, Changes to Land Freeholding grandparents, siblings, aunts, uncles, nieces and nephews.

Under the changes recently announced by the Qld Government, the cost of freeholding While the changes are welcome and provide leasehold land will reduce dramatically. greater flexibility for succession planning for primary production businesses, it is The changes are summarised in the table important to remember that: below:

Lease Renewal Process

Rental Methodology

Freehold Conversion Methodology

Rural Term Lease (including leases on state forestry leases & timber reserves)

New rolling lease framework will extend (roll over) terms for the original base term of that lease - for example, a 30-year lease will be rolled over for 30 years and there will be no limit as to the number of times a lease can be rolled over in this way.

0.75pc of most recent unimproved land value.

0.75pc of the current Unimproved land value multiplied by 13.1*

Rural Perpetual Lease

NA

1.5pc of most recent unimproved land value. Annual cap of 10pc applied from current rents

1.5pc of the current Unimproved land value multiplied by 13.1*

Other Term Lease, licences and permits

No change

0.75pc of most recent unimproved land value.

NA

Annual cap of 10pc pa

Annual cap of 10pc pa

As an example, a Powers client applied to freehold a grazing homestead perpetual lease in 2012 and the cost to convert the lease to freehold, based on the property’s then unimproved value of $3.1M was quoted

by DNR as $2,030,840.

that property has reduced down to $609,150.

This change has eliminated a huge barrier to effective farm business succession, as it has now made it affordable for families to freehold their properties, which will then enable them to subdivide the properties.

Under the new guidelines the cost to freehold

Coupled with the extension of the family

farm transfer duty exemption to transfers between siblings, will remove a huge barrier to reorganising land ownership within family groups.

If you have any queries regarding this, please contact your Powers Accountant.

*Term leases must address costs and compensation of Native Title. * All leases must pay out State-owned commercial timber on land or reserve the timber to the State under a Forest Consent Agreement registered on title. * All leases must survey land to freehold standard.

P5 LET’S TALK

Support for drought affected farmers One lesser promoted announcement on the night of the Federal Budget was the Government’s confirmation of a package of measures to support farmers affected by drought. The package includes:

Funding will be provided to supplement the Queensland and New South Wales existing emergency water infrastructure programmes and for other jurisdictions if they establish similar programmes;

• More generous criteria for income support • up to $10M over two years in 2013-14 and under the Interim Farm Household 2014-15 to assist farm businesses manage Allowance (Interim FHA) commencing the impacts of pest animals in drought from 1 March 2014; affected areas, with Commonwealth funding contingent on equal contributions • An amended, more generous asset test for from the states; and the Farm Household Allowance (FHA); • up to $10.7M over two years from 2013• Up to $280M over two years for concessional 14 to enhance access to social and mental loans to eligible farm businesses affected health services in communities affected by drought; by drought. Assistance will be delivered through the existing Family Support.

• Up to $12M in 2014-15 to assist drought affected farm businesses with installing Targeted Community Care (Mental Health) water-related infrastructure. programmes within the Social Services

portfolio, with $3.2M to be met from within the existing resources of the Department of Social Services.

QRAA has just opened a new round of funding for refinancing of up to $1M of existing rural debt. This is only available to applicants who meet the criteria of being able to return to viability within 5 years.

The previous round of QRAA debt refinancing funding was depleted extremely quickly, so it is essential to get applications in immediately if producers want to have any chance of getting the refinance application approved.

To enquire further about what assistance you may be eligible for, contact Director Murray Davis from Powers Agribusiness Services on 07 4996 6677.

Broker vs Direct The Insurance Broker’s Role…versus supermarkets & other direct vendors

Steve Weil P: 07 3252 5254 E: steveweil@tbib.com.au

Susie Tung P: 07 3252 5254 E: susietung@tbib.com.au

There is a significant push on direct marketing of insurance products online and by mainstream retailers. Their foray into insurance is a calculated move that relies on their established reputation for convenience and dollar savings as a provider of price competitive household goods.

It is a tactic popular with banks as they design products that will cross all financial requirements and keep the customer ‘in house’. So what is the difference between insurance brokers and the direct sellers?

Both earn a commission from the placement of cover with the insurer. The product the client receives is only as good as the results for when it is needed therefore the role of the insurance broker is to provide professional, advice-based service that represents the client’s best interests. The broker has a suite

LET’S TALK P6

of products available and options depending on client circumstances including cover requirements and affordability.

on the variables that occur and professional guidance through the process is what counts.

The direct market relies on a cheaper product as the bottom line. This is enforced by mass media that keeps the subject matter in their campaigns light on the detail and of more entertainment value – think of domesticated aliens, man folding underwear at counter, French girl struggling with Aussie accent, happy customers portrayed by actors etc.

The product can be cheaper by using strict acceptance criteria and probable truncated benefits in order for customers to access the discounts.

Policy wordings have limits, sub limits, conditions and exclusions that create the animosity with the general public of an industry that is rightly or wrongly labeled as confusing. The broker has the ability and responsibility to eliminate this confusion and provide the most suitable product.

A recent study by Vero Insurance surveyed business owners and the reasoning why they prefer to deal with a broker. A common theme in the feedback was that a broker would see many claim scenarios and may be able to suggest the most appropriate cover based on previous experiences. This gave the business owner more confidence than trying to understand its complexities themselves.

An important part of this equation is claims.

Brokers may also recommend an insurer based on excellent claims service. It is all part of the broker negotiated package that provides true ‘peace of mind’ and usually a satisfactory outcome to the insured after an unpleasant event - a happy end result and real value for the premium investment.

An insurance claim can be complex based

There can be benefits in using the direct market of budget insurers if you are looking for discounts and can accept that the quality of cover is usually reduced. Cheaper policies have strict criteria. The online consultants have scripts to follow and an efficient transaction process to deal with the volume of phone calls. Closing the deal is likely priority number 1.

The alternative is a broker that has insurance industry formal training. A broker can provide advice that best suits your circumstances and assist you with the claims process.

Pricing comes down to your needs and requirements.

Tony Bemrose Insurance Brokers (TBIB) are proud to be the General Insurance Broker Partner to Powers Financial Group. TBIB provides the highest quality, professional insurance advice available to businesses and individuals. Be sure to speak to Steve Weil or Susie Tung who can provide you with the right insurance solution.

A new director for Powers Auditors In May, Powers enlisted Rob St Clair as a new director for Powers Audit Services.

and cost-effective audit and assurance services including:

Providing assurance and certainty Accurate and transparent financial information is essential in an ever-changing world of economic uncertainty. Directors, boards and audit committees all have a responsibility to their stakeholders to provide financial information that is generated from a robust internal environment.

Rob St Clair Director Powers Auditors

• p reparing financial statement audits (positive opinion) • p reparing financial statement reviews (negative opinion) • f ormulating agreed-upon procedures • p roviding compliance opinions • r eviewing your internal control environment • r eviewing your corporate governance •m anaging enterprise risk Evaluating and promoting a good control • i nvestigating fraud (forensic accounting) • a ssessing due diligence environment A Powers audit provides you and your • p roviding probity reviews. stakeholders confidence in the numbers. Our • g rant acquital reports experienced audit team will first discuss your needs and explain legislative requirements. If you are involved with a not-for-profit We then deliver a well-planned, executed organisation or a sporting club, be sure to talk to Powers Auditors. and communicated audit.

Using the latest risk-based audit methodology and software, we offer efficient

Shift to shares Over the last couple of years, a lot of Australians have been wary of risk when investing and have invested in cash or term deposits. But the latest figures show that shares have out-performed cash and property, so is it time to think about different investment options?

Cash and Term Deposits With interest rates so low, six month term deposit rates are now sitting at less than 4%. This has fallen significantly from the high of 2008 when they were around 9%.

This means that people who are relying on cash or term deposits to provide income or returns have not recently had as much discretionary income as they would have liked. The predictions are that interest rates will continue to fall and if this happens, returns from cash and term deposits are going to continue to fall as well.

Property Over the last couple of decades, property was a significant way to generate great returns and after the GFC confidence fell and there were a lot of forced sales. Over the last ten years, property has only returned 5.5%. One of the major deterrents right now is that with the taxes and levies on purchasing a property, the cost of buying is around 6% of the purchase price. Some experts are predicting property growth to slow even more going forward, saying that the late 1990’s boom was a once in a lifetime high. But the Australian property market is extremely resilient and has always delivered long term gains.

Shares Over the last five years the share market has been been quite low and extremely volatile, it is still down a third from its highs in 2007,

however when you look at the ten year return rate, shares have returned 8.7% which looks pretty good compared to property and cash in the same time period.

So what should you do?

The key is to look at diversifying across cash, shares and property. You need to understand the historical information and by balancing long and short term investments with your objectives, you will be on the path to success.

We would love to talk to you about the different options to find one that suits your needs. Contact Powers Investment & Finance Services.

P7 LET’S TALK

BEEF WEEK 2015 Powers have been supporting Primary Producers since 1968. When Trevor and Warwick Power opened our doors in Biloela almost fifty years ago, there was one particular industry that stood out - Beef.

Many of our clients work in, are a part of or have an association in some way with the beef industry. Through low cattle prices, land value rises and falls, drought and numerous other challenges, our cattle producers have turned to us for guidance and we have delivered.

In May 2015, Beef Week; the holy grail of Remember to keep an eye on our blog the beef industry, will be taking place in at www.powers.net.au for updates.

Rockhampton. Powers will be there.

If you would like to join us in Rockhampton, Powers Financial Group has committed to let us know as we will be at Beef Week in being a major sponsor of this event and we full force. would like to share the experience with our clients and friends.

Contact Business Development Manager John Griffiths in Brisbane on 07 3906 For more information about the event, go to 2888 to find out more. www.beefaustralia.com.au

In-House Announcements New Team Members Powers were pleased to welcome several new team members over the last three months. Accountants Nadine Clark, Gitika Balasundaram, Bridget Armstrong and Paraplanner Nadine Newberry joined the Powers Team in Brisbane. Support Accountant Melanie Lynch joined the Powers Team in Biloela and Danica Giacomantonio joined Powers as the Cloud Accounting Consultant.

Team Members move on Accountant David Lucas left Powers to

live in Singapore and Accountant Francois Derks left Powers in a move to Melbourne.

We thank David and Franc for their time at Powers and wish them well in all future endeavours.

you work, the luckier you get”. His passing in February 2013 was the loss of a strong local presence however this Award serves as testament to the high regard in which he was held in the community.

Founding Partner Honoured Powers founding partner Trevor Power was posthumously awarded an Order of Australia Medal. Trevor remained an active member of his local community in Biloela after his retirement in 1999. Trevor was proud of the business that he established, and one of Trevor’s many sayings was: “The harder

Susan Birss became Susan Baines Brisbane Accounting Manager Susan Birss was married in late march and is now Susan Baines. Our congratulations to Sue and Josh and we wish them all of the best for their future together.

Contact us

For further information on any of the articles in this issue contact your local office: BRISBANE 10/ 8 Metroplex Ave Murarrie QLD 4172 PO Box 518 Cannon Hill QLD 4170 P 07 3906 2888 F 07 3906 2889

BILOELA 54 Callide Street Biloela QLD 4715 PO Box 98 Biloela QLD 4715 P 07 4995 6677 F 07 4992 1787

mail@powers.net.au

www.powers.net.au

ABA WHITE ROCKHAMPTON 75 High Street North Rockhampton QLD 4701 PO Box 5161 Red Hill Rockhampton Qld 4701 P 07 4928 1555 F 07 4926 1184

www.lets-talk.net.au

MONTO 3 Newton Street Monto QLD 4630 PO Box 69 Monto QLD 4630 P 07 4166 1366 F 07 4166 1343

For real-time financial updates, make sure to like our Facebook page, connect on LinkedIn and follow us on Twitter.

www.abawhite.com.au

The information in this document is of a general nature and is provided for information purposes only. It does not take into account your particular objectives, financial situation or needs and should not be used as a substitute for independent advice from a qualified professional. Limited liability by a scheme approved under Professional Standards Legislation other than for the acts or omissions of financial services licensees. All financial advice is provided

by Authorised Representatives of Professional Investment Services Pty Ltd AFSL 234951 ABN 11 074 608 558.

LET’S TALK P8