Welcome to the Spring issue of Business Adviser. In this issue we address:

Business obligations in the new financial year

In the new financial year, your business needs to have ticked the boxes to ensure you do the right thing by your employees and the obligations that you need to meet.

What does professional services income mean and does it apply to you?

If you are a new business owner earning more than half of your income from your personal efforts or skills, then this income is referred to as personal services income (PSI) and may affect what you can claim on your tax return.

Common threats to your business’s cybersecurity

For businesses of any size (small, medium or large), the risk posed by poor cybersecurity policies could cost them considerably.

Pivot, Perish or Persevere?

During the early stages of a startup, your business must be adaptable and willing to change quickly to survive. This may involve adopting a ‘pivot, persevere or perish’ approach.

Recipient created tax invoices

The process of invoicing is essential to ensure that payment is received. That’s why it is common for suppliers to issue tax invoices to recipients of their goods and services.

Common legal issues for small businesses

Inadvertent breaches of the many laws surrounding small businesses can cost thousands. Knowing what your business may face in terms of legal issues can help to take the right measures to minimise risk and mitigate these potential breaches.

Changes to flexible work-from-home arrangements

Changes to flexible working arrangements have been in place since 6 June 2023. If you haven’t done so already, now is the time to get acquainted with the new legislation (The Secure Jobs, Better Pay Act 2022 (Act)).

A brief summary of the Secure Jobs, Better Pay Act 2022

The Fair Work Legislation Amendment (Secure Jobs Better Pay) Act 2022 received Royal Assent on 6 December, 2022 and included several amendments.