Wealth insights

The area of professional financial advice has seen immense change over the past decade, both from a regulatory and consumer perspective.

How a financial adviser adds long term value

How do financial advisers add value when investing my money?

16 February 2021

It is tempting to listen to widely held views that investing money is simple – you buy blue-chip stocks hold them over the long term and you’ll do well. The reality of a professional investment strategy that is formulated with your goals and objectives in mind though is much different.

How Financial Advisers can help through a divorce

18 January 2021

Separating from your spouse is an emotionally charged and financially strenuous time. When going through a divorce or separation, seeking help from a financial adviser is not always considered to be as important as seeking out the services of a family lawyer.

Family Law and bankruptcy - assets that vest in the Trustee of the bankrupt spouse

11 November 2020

When one of the parties to a Family Law proceeding is bankrupt, it is important for the lawyers involved to understand the assets that form part of the bankruptcy (i.e. the assets that vest in the Bankruptcy Trustee) and the assets that do not form part of the bankruptcy (i.e. exempt assets).

Divorce & Financial Planning – Six important aspects to set yourself up for the next chapter

10 November 2020

When separating from your spouse there are often headline issues like sorting out the custody of the children, ongoing support payments, and splitting assets which take priority over other items.

Six important aspects to set yourself up for the next chapter after divorce

Compulsory Superannuation Post Amnesty

5 November 2020

Simon Brown

The amnesty is over.

Structuring your property investment to suit your needs

30 October 2020

Rhys Edwards

One of the most important steps when taking the plunge into property investment is also one of the most overlooked parts of the process. Making sure your investment is set up in the correct structure from the beginning can ensure that serious, and expensive, ramifications are avoided down the track.

Retirement - How much do I need?

17 September 2020

Gary Marsh

Retirement: a delightful word that conjures up images of days spent in slippers, volunteering to help others, rediscovering old hobbies, taking long cruises in the Mediterranean, or just enjoying your new found freedom.

Pre-retirement planning checklist and superannuation

10 September 2020

Lindsay Walker

Many people only start planning for retirement when they enter their 50s and other family commitments have begun to decrease.

SMSFs and property acquisitions

17 August 2020

Recently released ATO data has revealed a surge in new SMSF registrations, with new establishments increasing by 35% in the March 2020 quarter.

Ethical investing with a clear conscience can be very profitable

18 June 2020

Global coverage and media attention on climate change has fallen 59% since January 2020, so does that mean climate change is 59% less of a problem? Obviously not...

Ethical investing is part of a broader approach to ensuring a sustainable future for generations to come.

A focused investment approach

22 May 2020

David McArthur

History has proven that a focused long-term conviction to an investment philosophy, robust processes, and quality investments will undoubtedly ensure enhanced security and long-term returns.

Early release of Superannuation - short term gain for long term pain?

30 April 2020

The Stanford Marshmallow experiment - a widely published psychological experiment, place a child in a room with a single marshmallow, promising them that they will get another marshmallow if they do not eat the first one for an unknown amount of time (usually between 10 and 15 minutes).

Using the Australian Stock Market as a crystal ball

28 April 2020

It is late April and the Australian stock market is trading at around 5300 points or around 19% higher than recent lows, and around 22% below the market top in February.

Accessing Superannuation: The practicalities

9 April 2020

One of the early announcements from the Government in response to COVID-19 was to allow certain individuals limited access to their superannuation. This was a welcome announcement for many in the early days, but the details of how this could be accessed and when it would be available remained unclear.

Market update: The idea of ‘doublethink’ in today’s stock market

6 April 2020

It is early April, and the Australian stock market is about 14% higher than recent lows experienced less than two weeks ago. In my first address, I discussed the importance of holding cash reserves, maintaining your investment time horizon, and investing for a range of outcomes.

The idea of ‘doublethink’ in today’s stock market

Self-managed superannuation funds (SMSFs) and related party rent relief

31 March 2020

Economic relief continues to roll out for those impacted by COVID-19, with the ATO confirming over the weekend that they will not take compliance action for SMSFs that offer rent reductions to related party lessees.

Self-managed superannuation funds (SMSFs) and related party rent relief

Market perspectives and the three golden rules in the face of COVID-19

30 March 2020

It is late March 2020, and the market has certainly been on a roller coaster ride, down by over 25% from the peak.

Market perspectives and the three golden rules in the face of COVID-19

Self-Managed Superannuation Funds and loan relief

26 March 2020

With the financial impacts of the COVID-19 pandemic increasing, many are looking for loan relief in an attempt to manage cashflow.

Self-Managed Superannuation Funds and loan relief

Agreed Value Income Protection policies will be banned by APRA

25 March 2020

1 April Deadline – Agreed Value Income Protection policies will be banned by APRA! Following a recent review of the life insurance market, APRA have announced proposed changes to income protection policies.

Who needs insurance more - Fred Flintstone or Harvey Specter?

24 October 2019

Hayne Royal Commissioner’s Assessment of the Superannuation Industry

26 June 2019

Warwick Spargo

The Australian superannuation and wealth management sector has been in the spotlight over the past year as a result of the Hayne Royal Commission. The role of the Trustee and the suitability of the vertical integration model within the sole purpose test has been challenged.

Your ticket to financial freedom - spouse contribution splitting

21 May 2019

Gary Marsh

An often overlooked but valuable means of growing overall retirement savings is to pass some of your superannuation to your spouse, i.e. spouse contribution splitting.

It will pay to be lazy with Bill Shorten's franking credit changes

1 May 2019

The financial system in Australia has always been based on some simple fundamental principles. An underlying ethos of the more you work, the more you earn, the more tax you should pay. As much as we may despise paying tax, we all accept this as fair.

Not super to keep on meddling

23 April 2019

No wonder people aren’t engaged with their superannuation and don’t pay attention. For young people like myself there are most likely going to be another 100 rule changes before we can access our superannuation and here comes another set of proposed changes.

Insurance matters, so hang on to those superannuation accounts

21 March 2019

About 28 million superannuation accounts for 25 million Australians look to be way too many, and seemingly justifies a Federal Government campaign to forcibly consolidate funds.

Banking Royal Commission: The impact on superannuation

18 February 2019

Jeremy Elman

Since its release, commentary on the Royal Commission’s Final Report has focused on the impact this will have on the Australian financial services sector and the big banks.

Banking Royal Commission: next steps for financial industry

28 November 2018

Jenny Johanson

The interim report from the Banking Royal Commission (BRC) into misconduct in the banking, superannuation and financial services industry has some hard lessons for those in the financial services industry, including accountants and financial advisors.

Reducing financial pressures in the face of critical illness

13 November 2018

We are taught from a very young age to plan for success, yet no one teaches us to plan for failure or the unexpected. Nowadays it is even worse, we don’t even let our kids fail, they all get a medal in the school carnival.

Seven ways to kick-start your retirement planning

28 June 2018

Simon Robinson

Time stands still for no one, especially if your eyes are on the retirement prize and yet you’re wondering, “how am I going to get there?”

A super recontribution could optimise inheritance for your kids

20 June 2018

Dean Cooper

Aside from your home, the most valuable asset you are likely to own, and potentially be able to pass on to your next generation, is your superannuation. The challenge is that once your kids leave home, their financial dependence on you, at least according to the law, pretty much ends.

Consolidating super - don't blow up your insurance!

1 June 2018

There’s growing concern around the fees associated with managing super, with many failing to see the wood from the trees when it comes to the difference between fund management fees and insurance premiums.

Young Australians beware of the impact of super without insurance

24 May 2018

Most Australians breathed a sigh of relief in the 2018 Budget that few changes were made to super. The government did however place some focus on limiting the amount of superannuation being eroded by fees.

Five tips to financial harmony for newlyweds

21 May 2018

Kristina Madden, Scott McAlees

Although we won’t all find our life partner trotting up to the wedding in a royal carriage, it’s fair to say that in our own way we all create our own fairy-tale wedding.

De facto relationships and your super

17 May 2018

It’s a fact that many people are living in longer-term de facto relationships than in the past. Longer engagements, second marriages and older couples forming relationships in their golden years are all contributing to this trend.

Avoiding a Will dispute

15 May 2018

One of the most difficult issues facing parents is how to treat their non-farming children fairly, whilst at the same time leaving the valuable farm to the farming child or children.

Why young Australians need to engage with super earlier

10 May 2018

Kristina Madden

It’s common that many young Australians consider super and retirement as something they will deal with when they get older, with some delaying their interest and engagement for their ’50 something-year-old’ self to deal with.

An illness to your partner could also cost you a career

3 May 2018

The personal financial demands on you and other Australians are not getting any easier. With continued record growth in the property market alone, Australians are having to live with the maintenance of some of the highest levels of household debt in the world.

Your generosity could provide even more benefits

9 April 2018

We all work diligently to provide for our dependents and eventual beneficiaries. Protecting their future wealth is an excellent legacy for our survivors. So how do we provide this extra benefit? One idea when making a Will is to establish a testamentary trust or trusts that commence upon the death of the Will maker.

Investment and broader financial planning implications

28 March 2018

thinkBIG 2018 Superannuation whitepaper: discussing the real impact of the overhaul to the superannuation system - what now?

Are your parents your insurance policy?

7 March 2018

Many Australians cringe at the thought of insurances, let alone considering what the actual personal risk is that the insurance covers. Who really wants to think about the impact an accident, illness or, worse, death is going to have on you and your family?

The Gift of Insurance

7 March 2018

While many people intend to leave assets to their kids when they pass on, there is an increasing trend for parents to assist their adult children whilst they are still alive. An example of an early inheritance can be in the form of a deposit to assist with the purchase of real estate.

Is your Will about to explode?

5 March 2018

Far too many Wills exist which, when "detonated", will create huge problems for farming families. This article aims to reduce these potential disasters.

The Yin Yang of cash and its effect on income for investors

20 February 2018

The Yin Yang, a symbol of two opposite yet complimentary energies is a concept that plays a significant role in the lives of millions of Australians who are reliant on cash for income in retirement.

The 3 Myths we are sold about the benefits of low-interest rates for Australians.

13 February 2018

We all love the thought of low-interest rates generally because for us consumers it effectively lowers the cost of our monthly loan repayments. But what if what you gained on the front end, you were losing on the backend?

Estate planning is not a dead issue

31 January 2018

One way to really focus on farm succession is to ask: What would happen if both Dad and Mum died tomorrow?

Could there be more to life insurance than death?

27 November 2017

Every day you work hard to create the best possible lifestyle for you and your loved ones. This includes many sacrifices to ensure that you can achieve your financial goals like paying down debt, holidays aboard, children’s education and a comfortable retirement.

Rethinking the value of Transition to Retirement (TTR) pensions

17 November 2017

Lindsay Walker

A Transition to Retirement (TTR) Pension still offers a number of benefits to you as an investor preparing for retirement. Despite the changes to the tax free earning status of a TTR, you shouldn’t be too hasty in discounting this option as it can form a central part of a bigger retirement accumulation strategy.

Fundamentals of Financial Success | Pillar 6 – Planning your estates

15 November 2017

Throughout the Six Fundamentals of a Strong Financial Plan series, we've discussed some of the fears that you may face in making a decision regarding your financial plan and how the barrage of attention-grabbing headlines and world events distract you.

Invest regularly and ease your stress of market volatility

14 November 2017

Dean Cooper

If you’re an investor considering entering the market with your hard-earned savings you may feel a little uneasy about placing a large lump sum into the market all at once. Especially when you think it could experience an extended period of market volatility.

Fundamentals of Financial Success | Pillar 5 – Structure your wealth

8 November 2017

During this series we've discussed some of the fears that people have in making financial plans and decisions due to media grabbing headlines and world events and why implementing the fundamentals a financial plan can set you up for success. In previous parts of this series, we covered the first four key pillars.

Save for your property and have your avo' too..

5 November 2017

Millennials want it all but aren’t willing to give up some indulgences in life, or so social media tells us.

Fundamentals of Financial Success | Pillar 4 – Engage with your Super

1 November 2017

As discussed in part one to three of the series The Six Fundamentals of a Strong Financial Plan, it's important to remember that there are always going to be events that are happening locally or internationally that will impact financial markets.

Fundamentals of Financial Success | Pillar 3 – Inefficient debt

25 October 2017

As discussed in part one and two of the series The Six Fundamentals of a Strong Financial Plan, it's important to remember that there are always going to be events that are happening locally or internationally that will impact financial markets.

Fundamentals of Financial Success | Pillar 2 – Personal risk

18 October 2017

As discussed in part one of the series The Six Fundamentals of a Strong Financial Plan, it's important to remember that there are always going to be events that are happening locally or internationally that will impact financial markets.

Donations really do pay dividends

13 October 2017

Corey Beat, Robert Zammit

You may think that rarely does a financial advisor suggest to clients to give away some of their hard earned wealth as a donation. The good news is there are real financial rewards and benefits in doing so, not to mention the feel-good factor and social benefits which arise.

Fundamentals of Financial Success | Pillar 1 – Manage your cash flow

12 October 2017

With all the noise in the media and the constant barrage of headline-grabbing news around recent superannuation changes, it’s easy to feel overwhelmed and even confused about how all this will affect your personal financial success.

Home improvements for Centrelink Benefit, is it worth It?

27 September 2017

With the changes to the Centrelink Asset test that took place in January 2017, you may be asking whether investing in home improvements to lower your assets is a viable strategy.

Farm Succession - How to Generate Income When Retiring From Your Farm

20 September 2017

Paul Lindley

One question I am often asked by my farming clients when considering farm succession is...

Lorna's Story - Accessing super early in the case of terminal illness

13 September 2017

Being diagnosed with a terminal illness can strike unexpectedly causing uncertainty and stress about the future. Establishing a plan for your next steps can be an important part of putting your mind at ease.

Superannuation contribution opportunities and traps

10 August 2017

The first issue to be aware of is the reduction in super contribution limits that start from 1 July 2017.

Transfer balance cap reporting

10 August 2017

The introduction of the $1.6m cap on pension accounts will result in additional reporting requirements to the ATO by SMSF trustees. All SMSF’s that are paying retirement pensions to their members will be required to report these to the ATO, even if the total balance of the members pension is less than $1.6m.

Self Employed - Boost Your GESB Super with PAYG from the WA State Government

26 June 2017

Chris Jas, Daniel Purslowe, Robert Zammit, Scott McAlees

If you are a former employee of the WA State Government and now earn your living through your own business, you’ve probably been enjoying some of the pay-offs of the contributions rules afforded to you as a result of being a member of the GESB West State Super Fund.

Impending Superannuation Changes

22 June 2017

On the eve of the new financial year let’s take a look back on some of the key Superannuation Changes that will begin to affect people from 1st of July 2017. In some cases, you’ll need to take action well before then.

Aged Pension | Tip #3: Centrelink Benefits of Prepaying Your Funeral

16 June 2017

More than 430,000 Australians have suffered a partial or total loss to their Centrelink Aged Pension due to the changes to the Asset Test that took place in January 2017.

Follow the winding road | Farming succession planning

16 June 2017

Farming is a journey with the inevitable ups and downs, smooth roads, pot holes, straight stretches and the odd blind corner. The process of succession planning, on the other hand can lead to a destination, be it good, bad or ugly.

5 superannuation tips to check before June 30

10 June 2017

With 30 June fast approaching now is the time for you to take action on the superannuation reforms and other general end of financial year issues with these five superannuation tips. Are you ready?

Last Chance to Sell Down Chunky Investments for Retirement Using GESB West State

9 June 2017

Chris Jas, Daniel Purslowe, Robert Zammit, Scott McAlees

Do the latest changes to Super present the last opportunity for former WA State Government employees, to capitalise on their West State Super before retiring?

How much money do I need to start a self-managed super fund (SMSF)?

5 June 2017

The decision to take control of your superannuation is not a simple one, with many factors to take into account, such as the minimum balance required.

Off-Farm Super Investment Options

2 June 2017

Investing in assets off-farm and away from your agribusiness can be a worthwhile strategy to diversify risk.

Aged Pension | Tip #2: Could Gifting improve your Centrelink Aged Pension?

1 June 2017

In January 2017 changes to the Centrelink Aged Pension Asset Test caused more than 430,000 Australians to lose or suffer a reduction in the Aged Pension.

GESB West State Super - actions for self-employed members

29 May 2017

Are you a self-employed GESB West State Super member? You may be entitled to unique benefits, but act now before they disappear after the 30 June deadline.

GESB West State Super - what changes are coming?

29 May 2017

Super Changes affecting GESB West State members are coming from 1 July 2017. Find out from one of RSM's GESB superannuation specialists what to do before the 30 June deadline.

How to crystallise your tax free benefits in GESB West State before it’s too late!

26 May 2017

Chris Jas, Daniel Purslowe, Robert Zammit, Scott McAlees

It’s been argued that superannuation could be considered to be your number one investment asset heading into retirement. After your residential home, which for most is a lifestyle asset rather than investment, we are all looking towards superannuation savings or Centrelink to fund our retirement.

Death is a taxing matter

19 May 2017

Patrick McMaster

There are two certainties in life - death and taxes – simple! However to complicate matters the two interact producing complexities as well as planning opportunities.

Aged Pension I Tip #1: Simple strategies that could increase your income

18 May 2017

As of 1 January 2017 more than 430,000 Australians lost, or suffered a substantial cut to, their Aged Pension Benefit from Centrelink as a result of the change to the Aged Pension Asset Test.

Last chance for self-employed to maximise super contributions to GESB

8 May 2017

Chris Jas, Daniel Purslowe, Robert Zammit, Scott McAlees

If you’re a doctor, engineer or teacher who has previously worked for the West Australian State Government, you may be aware of the changes to superannuation that will significantly impact one of the best retirement strategies available to you since John Howard’s $1m boom.

Concerned about super changes and wonder if you can still retire early?

2 May 2017

With all the changes to superannuation and Centrelink that have taken place it’s understandable that Australians are concerned about being able to access their retirement nest egg when they want to. Recently I read the following question in a financial publication that really intrigued me:

Market Update with William Keenan from Lonsec

27 March 2017

Paul Lindley

Identifying new stock market opportunities in 2017 Whether you are a beginner investor, learning the basics of investing in the stock market or a long-term stockholder, investing in financial stock markets can be worthwhile, but are often hard to predict, especially in our current financial climate.

Three ways to boost your super from July 2017

22 March 2017

Simon Robinson

Could the rule changes that recently took place to Super actually present you with some great opportunities to build your retirement wealth from July 2017?

5 tips to reduce your mortgage debt

1 February 2017

30 years is a long time to have a mortgage - It's over half a person's working life. Wouldn't it be nice to be debt-free? It obviously won't happen overnight, but there are a number things you can do yourself to reduce your mortgage!

How the upcoming superannuation changes will impact you

31 January 2017

Nick Andrews

Superannuation changes, which take effect on 1 July could have a massive impact on workers, particularly the wealthy, and many may end up paying more tax. The news is not all bad for Australians, and there are some opportunities to make smart financial decisions now that will put you in the driver's seat for your retirement.

Liquidity a problem? Give your business a health check !!

2 December 2016

Peter Saccasan

Companies relying on historically low interest rates to mask their true capacity to pay bills when they fall due, need to seriously address debt serviceability once the official cash rate starts moving higher which some will say will occur in 2017.

‘Soldiers of misfortune’ and their post-war battles

24 November 2016

Rod Edwards

Instead of ticker tape parades, too many service veterans are returning home to a life of poverty, broken marriage, welfare dependency, homelessness and potential bankruptcy, says Rod Edwards director at RSM Financial Services Australia (RSM).

Avoiding the wind-up to insolvency risk

22 November 2016

Travis Kukura

EARLY DETECTION CAN REVERSE SME EXPOSURE TO INSOLVENCY RISK Small businesses (SMEs) that have only managed to stay afloat by using their debts due to the Australian Tax Office (ATO) as a type of unofficial/unauthorised overdraft facility need to get a better handle on ‘insolvency risk’ or face going bust.

Just what is a sustainable cash flow?

21 November 2016

Peter Saccasan

Many SME owners struggle to differentiate between profit and cash flow. If asked to produce a cash flow forecast, most will revert to producing a profit forecast. But profit and cash flow are definitely not the same.

Managed Funds vs. Direct Shares | Part 2

27 October 2016

“I have a DIY (Do it yourself) fund, why should I use ‘managed’ funds?”

New superannuation legislation – where do you stand?

18 October 2016

Campbell Simpson

Government releases more superannuation legislation

RevenueSA Job Accelerator Grant Scheme

30 September 2016

Adam Crowley

The South Australian Office of State Revenue (RevenueSA) has established a Job Accelerator Grant Scheme to encourage South Australian businesses to employ additional full-time, part-time and casual employees.

New assets test threshold and your aged pension

1 September 2016

Daniel Cundy

For the majority of Australia’s retirees, the Aged Pension provides income support as either a full or part pension. Eligibility is subject to both an income and assets test. These tests are set so that retirees draw down on their own assets to certain levels before they are entitled to any type of social security benefit.

Managed Funds vs. Direct Shares | Part 1

3 August 2016

I have a DIY (Do it yourself) fund, why should I use ‘managed’ funds?

Choosing a Corporate or Individual Trustee

3 August 2016

When establishing an SMSF the members have a critical decision to make. Do they set it up as individual trustees or as a company appointed as a corporate trustee, with the members being directors of the company? We explore what to remember when making this decision.

Are you SuperStream compliant?

26 May 2016

The SuperStream standard is part of the government’s Super Reform package. It will provide a consistent, reliable electronic method of transacting linked data and payments for superannuation.

2016 Self-managed superannuation fund audit requirements

16 May 2016

Superannuation: Year-end planning and pensions

16 May 2016

Superannuation is not an investment

16 May 2016

2016 Federal Budget - the good and the bad for superannuation

16 May 2016

Superannuation: year-end contribution planning

16 May 2016

Tips to find the best financial adviser to suit your needs

14 April 2016

Need some help in considering how to find the right financial adviser? Trust -

ATO’s announcement on Self-Managed Superannuation Funds borrowing from related parties

8 April 2016

Superstream

1 April 2016

Trevor Lake

The government has introduced legislation surrounding the method of payment for superannuation contributions. This legislation is called “SuperStream” and applies to employers, employees and superannuation funds (i.e. self-managed superannuation funds). Self-Managed Superannuation Funds

Future of Financial Advice (FOFA) reform

9 March 2016

Super funds are not collectables: how multiple funds might be costing you more.

4 March 2016

ATO clamps down on trustee behaviour

4 March 2016

End of financial year - four months to go

4 March 2016

The season has changed to autumn and it is four short months to the end of the financial year. The press is constantly talking about tax reform, what is in, what is out, what is being considered.

Tax-free super under age 60?

4 March 2016

Campbell Simpson

There has been some media coverage recently about a tax savings strategy for those aged 56 to 59. We’re taking a cautious approach.

Retirement planning: five steps to ensure a financially comfortable retirement

24 February 2016

Nick Andrews

More baby boomers are likely to retire over the next few years, as Australia’s population ages. Unfortunately, many of these people will retire without having adequately planned for their post-work living expenses, according to RSM Australia.

The true cost of aged care

14 February 2016

Super trends 2016

16 December 2015

Registering a new SMSF? What you need to consider

11 November 2015

What we see wrong in self-managed superannuation funds

11 November 2015

SMSF’s are required to comply with a myriad of legislation and regulations. From time to time we come across some common issues with funds, which if left unattended could result in significant issues in the future.

Financial Services Inquiry - what does it all mean?

10 November 2015

Financial assistance for aged care available

15 September 2015

Farmers with a family member entering aged care may find the costs of entering a facility very high - often a six-figure sum.

Increased life expectancy

11 September 2015

Australians are staying active and living longer than previous generations, almost 25 years longer. That should be great news. 25 more years to spend with our children and enjoy our grandchildren, to finally travel to Italy and test our high school Italian or to start working on that project we’ve never quite found the time to get around to.

Real costs of retail insurance cover

25 August 2015

Not all insurance covers are perceived in the same light The majority of Australians hold some form of insurance whether it be home and contents, motor vehicle or private health cover. However when it comes to insuring themselves for death, sickness, disability or loss of income, people are reluctant to outlay their hard earned cash.

Tax and your investment property

22 July 2015

When purchasing an investment property, the choice of ownership structure is important to ensure you minimise the effects of taxation. Available structures include self-managed superannuation funds (SMSFs), family or unit trusts and companies, as well as holding the property individually or in joint names.

Tax and your investment property

22 July 2015

Superannuation rules flux drive SME owners to SMSFs

15 July 2015

Superannuation continues to be an area of political discussion and potential change. While investment returns are generally good, the system’s unpredictability undermines people’s confidence.

2015 year-end superannuation action

16 June 2015

Contribution planning For concessional contributions such as employer, salary sacrificed or personal deducted contributions, the cap has been indexed and therefore increases in the 2015 year. For individuals under 50 years of age, the concessional contribution cap is $30,000 whilst those over 50 are able to contribute up to $35,000.

Divorce and succession planning

4 June 2015