The way you conduct performance appraisals for your team members is critical for the appraisal process to be successful.   Ensure there are no interruptions. Give the employee your full attention. Establish rapport. Seek agreement on past performance. Remain calm...

Winners: Low income households. Specific renewable projects seeking subsidies. Snowy and Tasmanian hydro schemes. Land owners. Some professionals advising companies on their carbon tax policies. Losers: High emission power generators. Coal mines. Steel and aluminium...

Insurance - Questions to consider: Has the business considered applying for a Credit Insurance Policy? How often do you review your insurance needs? Have you established procedures for when a claim arises? Is a non-involved employee/management person allocated the...

The government has announced that it intends to change the Law so that people, aged over 70, can continue to work and will be entitled to receive compulsory payments to superannuation. This is part of the government’s strategy to encourage older people to stay in...

One of the great problems of going into business with someone in a partnership, company or trust, is.... "what would happen in the event of the death of a partner or shareholder?"  One of the major issues that arises is..."how will the business buy out the equity...

The Government announced New Tax Law affecting all company directors that With Effect From  1 July 2011:    The Australian Taxation Office (ATO) will be given the power to commence recovery against directors under the director penalty regime, without providing a...

The introduction of the Act has been pushed back to, no later than, 1st February 2012.   If you would like to discuss with us the implications of this legislation for businesses that supply goods on credit, subject to retention of title provisions (Romalpa...

The House of Representatives has passed the legislation for the introduction of a Carbon Tax from 1st July 2012.  Small business operators need to start thinking about the impact that the Carbon Tax scheme will have on their business operation.     Whilst it...

Research and Development What Research and Development programmes are you undertaking? What patents, plant patents, design registrations, copyrights etc has your business got? Have any special procedures been developed for the conduct of Research and Development...

Growth-Sales   Measures the increase in the business from the previous financial year and indicates the business' increased market share.   Factors affecting growth include: competition business presentation catchment area growth customer buying habits...