Construction activity is expected to decline further in Australia during this year, following a 2.9 per cent drop in late 2019 according to Moody’s Investors Service and the Australian Bureau of Statistics.

For the first time since 2017 the global construction industry outlook changed to negative on the back of coronavirus disruptions, slowing economic growth, and low oil prices according to Moody’s analysts.

This comes off the back of the latest ABS report for December which showed the value of new residential building work done fell 4.3 per cent while non-residential work seasonally-adjusted fell 3.6 per cent following a rise of 8.2 per cent in the September quarter.

The impacts of the summer bushfires were yet to have an impact on the quarterly results which were expected to hurt the start of 2020.

Revenue for most construction companies was expected to decline in 2020 as Covid-19 related disruptions affected the economy according to Moody’s.

The analysts said in Australia construction activity was expected to decline even though the government has not mandated work stoppages.

Residential construction projects started in Australia

Source: Australian Bureau of Statistics

“While we expect private construction activity to soften in the next 12 months, we expect the pipeline of infrastructure projects to proceed,” the report said.

“But we also expect continued delays in large infrastructure projects given supply chain disruptions and constraints on mobilising personnel at construction sites given social distancing laws and requirements for self-quarantine.”

They found energy and mining projects would fair better they were still likely to see delays and would have to deal with lower oil and commodity prices.

Contracting global economies would also affect future bidding opportunities and backlog growth with lockdown and social distancing raising the risk of project delays and cancellations.

However, Moody’s said in China construction activity had resumed on key infrastructure projects and the country was on track to recover much of lost domestic revenue.

This was aided by increased spending on infrastructure and strong order backlogs for companies.

Moody’s global outlook could change back to positive if rated companies revenue turned around in the next 12-18 months.

Original Article

As businesses struggle in these uncertain times, it has never been more important to look at ways to reduce business costs and to ensure your operations and assets are well protected.

FIA Insurance Partner, Coverforce is doing just that with FIA members.

Their expert team are fully operational and ready to help FIA members review their insurance needs to reduce business costs, whilst still ensuring effective cover. Get the right cover at the right price, call them today on 1300 503 503 and/or download their articles on the FIA news pages. 

Job Keeper update from FIA Business Advisory & Finance Partner HLB Mann Judd.

Key Points for Employers​ 

• All eligible employers / entities must register their interest on the ATO website.
   
• Employers will be eligible if, at the time of applying, they estimate that their turnover has fallen (or will likely fall) by at least 30% as a result of the current restrictions / COVID-19 impact relative to a comparable period in 2019. 
   
• The period will be based on the usual GST reporting period of the business, i.e. for monthly lodgers this can be a month from March 2020 to September 2020 compared to the same month in 2019. For quarterly lodgers, the comparison is between the turnover for the June or September 2020 quarters and the same quarter in 2019.
   
• If turnover has not yet declined but it is expected to do so, a business can start claiming from a future period, although payments will not be backdated.
   
• Businesses whose “aggregated turnover” for income tax purposes is likely to exceed $1 billion must instead show a 50% reduction in turnover. For testing whether the 50% rate applies the turnover of certain related entities, including foreign residents, is taken into account.
   
• Deductible Gift Recipients (DGR’s) and other charities registered with ACNC will be eligible if they estimate their turnover has fallen (or will likely fall) by at least 15% or more relative to a comparable period a year earlier.
   
• When calculating the reduction, turnover is defined to be “GST turnover” as reported on Business Activity Statements. It includes all Australian taxable supplies and GST free supplies but not input taxed supplies.
   
• Consistent with the GST law includes only Australian-based sales, so a decline in overseas operations will not be counted in the turnover test.
   
• Where a business or charity was not in operation a year earlier, or the turnover a year earlier is not representative of their usual turnover (e.g. where it was impacted by the drought), the ATO has discretion to consider additional information to establish that they have been adversely impacted by COVID19, and apply an alternative methodology.
   
• The JobKeeper Payment covers part time, full time, stood down employees and long-term casual workers (that is, those who have been with their employer on a regular and systematic basis for at least 12 months).
   
• Payments will be available for a period of 6 months from 30 March 2020.
   
• The Payment applies to employees 'on the books' as at 1 March 2020.  Therefore, there is an opportunity for staff that had been terminated or stood down in the past weeks to be reinstated and become eligible.
   
• Employers will need to report to the ATO on a monthly basis regarding the number of eligible employees.
   
• To be eligible however, employees cannot be getting other benefits such as Job Seeker payments. 
  ​

Eligibility of Sole Traders

• Businesses without employees, such as the self-employed, can also register their interest in applying for JobKeeper payments from 30 March 2020.
   
• Sole traders will need to have had an ABN on or before 12 March 2020 and have either:
   
• • Reported an amount of assessable income in their 2019 tax return, if lodged prior to 12 March 2020; or
     
  • Made a supply between 1 July 2018 and 12 March 2020 and provided this information to the ATO prior to 12 March 2020.
    ​
• Sole traders will need to provide an ABN and nominate an individual to receive the payment and provide that individual’s Tax File Number as well as provide a declaration as to recent business activity.
  ​ 

Eligibility of Other “Self-Employment” Entities

• Other entities carrying on a business may be able to receive the JobKeeper Payment for one (but only one) “owner” who is working in the business but not receiving their remuneration as an employee:
  ​​ 
• • One partner in an eligible partnership can be nominated.
     
  • One individual beneficiary can be nominated.
     
  • One director in an eligible company can be nominated.
     
  • One shareholder in an eligible company, receiving their remuneration for labour by way of dividends, may be nominated.
     

The Payment Process

• Businesses must have paid their employees before they are entitled to receive the JobKeeper Payment. Employers will be reimbursed by the ATO monthly in arrears starting from 1 May 2020, backdated to 30 March 2020.
   
• The payments to employees should be made through an employer’s payroll system and reported to the ATO via Single Touch Payroll.
   
• Each employer in a group generally reports separately in relation to their JobKeeper Payment obligations, although certain adjustments will be made for sales by members of GST Groups.
   
• Eligible employers must pay eligible employees a minimum of $1,500 (before PAYG withholding) per fortnight (from 30 March 2020) in order to be eligible for the JobKeeper Payment.  If the employee has not been paid this minimum amount a ‘top-up’ payment will be required to be made.
   
• If the eligible employee is paid more than $1,500 per fortnight (before PAYG withholding), the employer will only be reimbursed up to $1,500 per fortnight.
   
• The JobKeeper Payment will generally be made by the ATO directly to the employer and will not be used to offset other tax liabilities.

 
Superannuation Obligations

• Where an employee is usually paid more than $1,500 per fortnight and continues to be paid more than $1,500 per fortnight, the employer’s superannuation obligations will not change.
   
• Where an employee’s wages are “topped-up” to meet the minimum payment requirement of $1,500 per fortnight, there is no additional superannuation obligation in respect of the “top-up” payment being made.

As an employer or sole trader, you can register your interest in applying for the "JobKeeper" payments with the ATO via the link below.

Click here to register your interest in claiming JobKeeper Payments

We will continue to keep you updated with further information on stimulus measures. For further updates, visit HLB Mann Judd’s COVID-19 Resource Centre to help you and your business in this challenging time.

 

Kind regards,

Peter Bembrick
Tax Partner
HLB Mann Judd Sydney

NATIONAL CABINET MANDATORY CODE OF CONDUCT (“CODE”) SME commercial leasing principles during COVID-19.

FIA Business Advisory & Finance Partner, HLB Mann Judd, offer an update and interpretation on the code.

On 7 April 2020, The Hon Scott Morrison announced a set of “good faith leasing principles for application to commercial tenancies” and “to aid the management of cashflow for SME tenants and landlords on a proportionate basis” through the implementation of the National Cabinet Mandatory Code of Conduct – SME commercial leasing principles during COVID-19.

Unlike other COVID-19 measures previously announced by Mr Morrison, the code is generally not prescriptive in nature and more principles-based. This is highlighted in Appendix I:

“…the circumstance of each landlord, SME tenant and lease are different, and are subject to negotiation and agreement in good faith”.

Timeframe

1. The exact commencement date has not been set. That date may be different in each state and territory but will be a date following 3 April 2020 (though it is reasonable to believe it will be soon after that date).
2. The end date is subject to change as it is for the period during which the JobKeeper Payment program remains operational.

The code is only accessible to a tenant that is both:

• a commercial tenant: including that of retail, office and industrial premises (it does not apply to residential tenancies); and
• an SME tenant: being eligible for the JobKeeper Payment program, having an annual turnover of up to $50 million. The annual turnover threshold will be applied in respect of:
• • franchises at the franchisee level
  • retail corporate groups at the group level (rather than at the individual retail outlet level)

The objective of the Code is to share, in a proportionate, measured manner, the financial risk and cashflow impact during the COVID-19 period, whilst seeking to appropriately balance the interests of tenants and landlords. It does this by setting out a number of Overarching Principles.

Furthermore, in negotiating and enacting appropriate temporary arrangements under the Code, the Leasing Principles should be applied as soon as practicable on a case-by-case basis.

The detailed Overarching Principles and Leasing Principles can be found here.

If the tenant can access the code, what should they expect from their landlord:

• must not terminate the lease due to non-payment of rent during the COVID 19 pandemic period (or reasonable subsequent recovery period – note this latter term is undefined at this time).
  
• must offer the tenant a proportionate reduction in rent payable in the form of a waiver and deferrals of up to 100% of the amount ordinarily payable, on a case-by-case basis, based on the reduction in the tenant’s trade during the COVID-19 pandemic period and a subsequent reasonable recovery period.
• • the rental waiver must constitute no less than 50% of the total reduction in rent payable over the COVID-19 pandemic period and should constitute a greater proportion of the total reduction in rent payable in cases where failure to do so would compromise the tenant’s capacity to fulfil their ongoing obligations under the lease agreement.
  • no fees, interest or other charges should be applied with respect to rent waived and no fees, charges nor punitive interest may be charged on deferrals.
• must amortise the payment of the rental deferral by the tenant over the balance of the lease term and for a period of no less than 24 months, whichever is the greater, unless otherwise agreed by the parties. Further no fees, charges nor punitive interest may be charged on deferrals.
• must pass on any reduction in statutory charges (e.g. land tax, council rates) or insurance to the tenant in the appropriate proportion applicable under the terms of the lease.
• should seek to share any benefit it receives due to deferral of loan payments, provided by a financial institution as part of the Australian Bankers Association’s COVID-19 response, or any other case-by-case deferral of loan repayments offered to other landlords, with the tenant in a proportionate manner.
• where appropriate, should seek to waive recovery of any other expense (or outgoing payable) by a tenant, under lease terms, during the period the tenant is not able to trade.
• negotiated arrangements necessitating repayment should occur over an extended period. no repayment should commence until the earlier of the COVID-19 pandemic ending (as defined by the Australian Government) or the existing lease expiring, taking into account a reasonable subsequent recovery period.
• must not draw on a tenant’s security for the non-payment of rent (be this a cash bond, bank guarantee or personal guarantee) during the period of the COVID-19 pandemic and/or a reasonable subsequent recovery period.
• should permit the tenant to be provided with an opportunity to extend its lease for an equivalent period of the rent waiver and/or deferral period. This is intended to provide the tenant additional time to trade, on existing lease terms, during the recovery period after the COVID 19 pandemic concludes.
• agrees to a freeze on rent increases (except for retail leases based on turnover rent) for the duration of the COVID-19 pandemic and a reasonable subsequent recovery period, notwithstanding any arrangements between the landlord and the tenant.
• may not apply any prohibition on levy any penalties if the tenant reduces opening hours or cease to trade due to the COVID-19 pandemic.

Examples of the above are set out in Appendix I (page 7 of the code), again noting “the circumstance of each landlord, SME tenant and lease are different, and are subject to negotiation and agreement in good faith”.

But what should their landlord expect from the tenant accessing the code:

• must remain committed to the terms of their lease, subject to any amendments to their rental agreement negotiated under this Code. Material failure to abide by substantive terms of their lease will forfeit any protections provided to the tenant under this Code.
• must also have regard to the landlord’s financial ability to provide such additional waivers. Tenants may waive the requirement for a 50% minimum waiver by agreement.
• understands that the landlord reserves the right to reduce services where the landlord waives recovery of any other expense (or outgoing payable), under lease terms, during the period the tenant is not able to trade.

What happens if the tenant and landlord cannot agree (as a direct result of the COVID-19 pandemic):

• the matter should be referred for, and subjected to, binding mediation.
• noting tenants and landlords must not use mediation processes to prolong or frustrate the facilitation of amicable resolution outcomes.

We are here to help. Contact your HLB Mann Judd adviser should you wish to learn how these announcements affect you.

PARTNER  

GUY BRANDON

Tax Consulting

A Bill proposing amendments to the Fair Work Act 2009 (FW Act) has been introduced into Parliament, 8 April 2020.

FIA Legal Partner, Kingston Reid, summarise for your ease below.

The amendments propose temporary changes to the FW Act to assist employers who qualify for the JobKeeper scheme to deal with the economic impact of COVID-19.

There are three categories of amendments.

1. JobKeeper-enabling stand down
2. Alteration to duties and location of work
3. Agreement to change days of work or take annual leave

JobKeeper-enabling stand down

The JobKeeper enabling stand down provisions allows an employer to alter an employees’ hours of work by directing an employee to:

• not work on a day the employee would usually work
• work for a lesser period than they would ordinarily work on a particular day
• work a reduced number of hours (including no hours).

Any such direction may only occur where it is:

• safe; and
• the employee cannot be usefully employed at their normal days or hours because of changes attributable to COVID-19 pandemic; or government initiatives to slow the spread of COVID-19.

The direction must be in writing and requires the employer to:

• give the employee written notice of the intention to give the direction; and
• provide the notice at least 3 days (or less, by agreement) before the direction is given; and
• consult with the employee (or a representative of the employee) and keep written records of the consultation

The direction will cease to have effect no later than 28 September 2020.

This amendment will not change the hourly rate of an employee subject to a direction.

The JobKeeper enabling stand down direction does not apply to the employee during a period when the employee:

1. is taking paid or unpaid leave that is authorised by the employer; or
2. is otherwise authorised to be absent.

Alteration to duties and location of work

This amendment allows an employer to alter the duties performed by an employee or the location of the employee’s work.

Duties
An employee may be directed to perform alternative duties if the duties are:

• safe;
• reasonable in all the circumstances;
• within the skill and competency of the employee; and
• reasonably within the scope of the business in question

The employee must not earn less than:

• what they are currently earning; or
• the base rate of pay applicable to the duties the employee is performing as set out in an industrial instrument,

whichever is greater.

Location
An employee may be directed to perform duties at a different location where:

• the place is suitable for their duties
• the place does not require unreasonable travel
• the location is safe

A direction to alter duties or location is only reasonable to the extent that it is necessary to ensure the employee’s continuing employment.

Agreement to change days of work or take annual leave

Changing days of work
An employer who qualifies for JobKeeper in relation to an employee and that employee to agree to the employee performing work on different days or at different times during a period.
The agreement is authorised if the employer qualifies for the JobKeeper scheme in relation to that employee; and if

• the performance of the duties on different days or at different times is safe, having regard to the nature and spread of Coronavirus and reasonably within the scope of the employer’s operations; and
• the agreement does not reduce the employee’s number of hours of work compared with the employee’s ordinary hours of work (noting the ability to reduce hours under section 789GDC of the proposed Bill).

Employees must consider and must not unreasonably refuse the employer’s request for agreement to these arrangements. In the absence of an employee’s agreement the matter could be settled by the FWC.
The circumstances of the workplace will inform what is reasonable.

Taking annual leave
An employee can consider their employer’s request for them to take paid annual leave and can agree to take paid annual leave at half pay.

If an employer qualifies for the JobKeeper scheme in relation to an employee, the employee must consider and must not unreasonably refuse the employer’s request to take annual leave, provided that the leave arrangement will not result in a leave balance of less than 2 weeks. In the absence of an employee’s agreement the matter could be settled by the FWC.

Employees and employers can also agree to the employee taking twice as much annual leave at half the employee’s rate of pay for a period.

An employee or employer may seek review of a decision made under the amendment by the Fair Work Commission (FWC). The FWC may review through the usual means including conciliation or arbitration.

Any contravention of the amendments may result in penalties.

For additional information and resources relating to the workplace impacts of COVID-19, visit our COVID-19 Resources page.

 

Christa Lenard
Partner
+61 2 9169 8404
christa.lenard@kingstonreid.com

Sophie Baartz
Associate
+61 2 9169 8416
sophie.baartz@kingstonreid.com

Xanthe Shaw
Lawyer
+61 8 6381 7055
xanthe.shaw@kingstonreid.com

With the outbreak of COVID-19 being labelled the biggest thing to impact Australia’s workforce, employers would be forgiven for assuming that everything else has been on hold.

That is not the case and businesses need to be aware of possible legislative amendments to the New South Wales Work Health and Safety Act 2011 (the Act), made by the Work Health and Safety Amendment (Review) Bill 2019 (the Bill). The Bill, if passed, will implement a number of recommendations outlined in Justice Boland’s review of work, health and safety laws (WHS).

It attempts to strike a balance between the objective of maintaining nationally consistent work health and safety regulation and the NSW Government’s goal of reducing risks to workers’ safety.

Here FIA Legal Partner, Kingston Reid, discuss the key amendments:

Category 1 offences

Currently, in order to obtain a conviction for a Category 1 offence (being recklessness), it must be established that a Person Conducting a Business or Undertaking (PCBU) made a conscious choice to take an unjustifiable risk, which resulted in an injury or death of a worker.

If the Bill is implemented, “gross negligence” will be included alongside recklessness as a fault element. This means that it is no longer necessary for a prosecutor to establish that the PCBU made a conscious choice and, consequently, it will become easier to successfully prosecute a Category 1 offence.

Insurance against WHS fines

The Bill will make it an offence, without a reasonable excuse, to provide, enter into, or benefit from an insurance or indemnity arrangement that covers liability for a monetary penalty under WHS laws. This regulates the longstanding common law public policy position that indemnity ought not be available for a criminal penalty.

There will be a transitional provision which provides that a person does not commit an offence for providing insurance or indemnity, or for taking the benefit of such insurance, if the insurance or indemnity was in force before the commencement date of the Bill and any payment made was not in relation to a penalty for an incident that occurred after the commencement date of the Bill.

Increased maximum penalties

The maximum fine for a category 1 breach will instantly increase from $3 million to $3,463,000 and from $600,000 to $692,500 for an officer (or individual who is a PCBU). This will be the first increase in the maximum penalties of WHS law in NSW since the law was harmonised from 1 January 2012.

The Bill will also increase other penalties arising under the Act, for example:

Clarity surround manslaughter

While NSW does not appear to be following the other States in implementing specific industrial manslaughter provisions, the Bill will insert a note into Part 2 of the Act to make it clear that in certain circumstances the death of a person at work may also constitute manslaughter under the Crimes Act 1900 and may be prosecuted under that Act.

Choice of training

The Bill clarifies that health and safety representatives (HSRs) are entitled to choose their course of training and that the relevant PCBU and the HSR will consult each other about, and agree on, the reasonable costs associated with the training.

Investigative powers of workplace inspectors

The Bill will amend inspector’s powers under the Act to allow an inspector who has entered a workplace to exercise their section 171 investigative powers for up to 30 days.

Timeline for regulators to start a prosecution

The Bill will extend the time in which a person can request a regulator to bring a prosecution from 12 months to 18 months.

Application of the Act to dangerous goods and high-risk plant

The Bill will amend the Act to clarify that the Act applies to dangerous goods and high-risk plant that is stored, operated or used at premises that are not a workplace or for use in carrying out work.

When we will see these changes implemented?

As of 24 March 2020, the Bill had its first reading before the Legislative Council. However, given the uncertainty that follows COVID-19, the changes may not be implemented until late 2020.

These changes will be significant and businesses should use any down time created by the impact of COVID-19 upon their business to review their safety management systems and assess the impact of the proposed changes.

John Makris
Partner
+61 2 9169 8407
john.makris@kingstonreid.com

Erica Elliott
Special Counsel
+61 2 9169 8409
erica.elliott@kingstonreid.com

George Stent
Paralegal

The NSW Building Commissioner is looking for Building and construction students entering at least their third year of learning in vocational or higher education studies.

This is a once in a lifetime opportunity to have a voice in the future of construction and “change the game” in NSW.

It is open to students from all building and construction related endeavours e.g. - formworkers, architects, engineers, surveyors, constructors, manufacturers, technologists, business, law, health and safety, environment, certifiers, asset managers, social media, owner representatives, ethicists and many others. The future of our industry has many facets, this is the time to join the dots for a more connected future!

Applications are due by Friday 10 April, with further information in the link below.

Are you currently studying courses that relate to building and construction?

Do you want to help shape the future of that sector in NSW?

If that sounds like you then the NSW Building Commissioner invites you to apply for a unique opportunity!

NSW’s building and construction sector is undergoing a once-in-a-lifetime transformation. The State’s reform strategy has six pillars – regulation, ratings, skills and capabilities, procurement, digitisation and research. It seeks to transform the industry to be customer-facing and proud of the high standards it will require of itself to produce quality buildings.

FIND OUT MORE

An interesting article from David Chandler, NSW Building Commissioner.

We'd like to hear your views ... Have a read and post a comment below. Or email us direct.

ARTICLE

On 26 March 2020, an application to vary the Clerks – Private Sector Award 2010 (Clerks Award) was made jointly by the Australian Chamber of Commerce and Industry and the Australian Industry Group (Application).

The Application was supported by the Australian Council of Trade Unions and the Australian Services Union, and heard on an urgent basis and the Full Bench of the Fair Work Commission (Full Bench) issued its decision and determination varying the Clerks Award on 28 March 2020 which may be viewed in full here.

From 28 March 2020, a new Schedule I will be inserted into the Clerks Award. Schedule I will remain operative only until 30 June 2020, but this period can be extended on application to the Fair Work Commission.

What are the variations?

The temporary variations are substantially directed to providing increased flexibility around how work may be performed, and how employees may take or be directed to take annual leave as businesses grapple with the impacts of COVID-19.

These temporary variations are:

• An employer may direct employees to perform all duties within their skill and competency, regardless of classification.
• The minimum period of engagement of part-time and casual employees who are working from home with the agreement of their employer may be reduced from 3 hours to 2 hours.
• The spread of ordinary hours for dayworkers (being employees other than shift workers) working from home has been extended to 6am and 11pm Monday to Friday, while ordinary hours for Saturday will remain as between 7am and 12.30pm Saturday.
• An employer and its full-time and part-time employees in a workplace or section of a workplace may agree, by ballot with 75% approval by employees, to temporarily reduce the ordinary hours of work for a specified period between 28 March 2020 and 30 June 2020, but must not be reduced to fewer than 75% of the full time ordinary hours for a full time employee, or 75% of the part-time employee’s agreed hours immediately prior to the implementation of reduced hours. The employee’s hourly rate must be maintained but the weekly wage will reduce by the same proportion.
• An employer cannot unreasonably refuse an employee’s request to engage in reasonable secondary employment, and must consider all reasonable employee requests for training, professional development and/or study leave.
• Employers and individual employees can agree to take up to twice as much annual leave at a proportionately reduced rate for all or part of any agreed or directed period away from work, including a close-down.
• An employer may direct employees, subject to considering the employee’s personal circumstances, to take any annual leave that has accrued by giving at least 1 weeks’ notice or any shorter notice period agreed. An employee must not be left with less than 2 weeks accrued annual leave after taking the leave.
• An employer may, for a period between 28 March 2020 and 30 June 2020 require an employee to take annual leave as part of a close-down, or unpaid leave if the employee has insufficient accrued annual leave for all or part of the close-down, upon at least 1 weeks’ notice or a shorter period that may be agreed.
• All unpaid leave will count as service for the purposes of relevant award and NES entitlements.

Could other modern awards be varied in a similar manner?

Yes, on 30 March 2020, Restaurant & Catering Industrial, with the consent of the United Workers Union and the Australian Council of Trade Unions made an application to temporarily vary the Restaurant Industry Award 2010 to provide for temporary flexibilities to assist businesses and employees to respond to mandatory closures of sit down restaurant businesses.

This application comes after temporary variations were made to the Hospitality Industry Award 2010 on 24 March 2020.

Given the current extraordinary impacts that the COVID-19 pandemic has had on business, it is likely that further applications with bipartisan support between employer and employee organisations will be favourably received by the Commission.

An update from our Business Advisory & Finance partners, HLB Mann Judd.

We understand that you are likely receiving a lot of information from advisors about COVID-19 and we have condensed this information into the following resources:

What should I do to protect my business

Business Review and Checklist

What is Safe Harbour?

While there is a moratorium on insolvent trading for 6 months this will not last forever

Employee Stand Down & Job Keeper

Landlord Negotiations & Creditor Management

Further details about all the Federal and State government stimulus and tax incentive packages are located at HLB Mann Judd’s COVID-19 Resource Centre on our website.

We will be hosting a webinar on the above topics next week, please keep an eye out for this invitation.

Should you have any concerns about your business, we are here to assist you, please call us.

Todd Gammel
Partner - Risk & Restructuring
E: tgammel@hlbnsw.com.au
P: 02 9020 4014

Matt Hocking
Director - Risk & Restructuring
E: mhocking@hlbnsw.com.au
P: 02 9020 4046