Tuesday, August 21, 2018


Protection of forward bookings – some practical advice

Martin-Punch-11 4 300x225

This article deals with a subject that regularly crops up at ARAMA forums. A manager in a holiday letting complex can be in a difficult situation if an owner of a unit in the letting pool sells the unit to a buyer who for some reason does not want the unit to remain in the letting pool.

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Queensland state budget review

QLD State Budget 2013

The Queensland government delivered its 2013–2014 Queensland state budget on 4 June 2013 promising growth, rebuilding and resilience but framed by multi-billion-dollar hits from falling revenue and natural disasters.      

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Addbacks to financial statements


Addbacks to financial statements are completed in order to take out personal and extraordinary items of the current operator contained in the statements that distort the true net operating profit of the business. Where care needs to be taken is that the addbacks are genuine and not just added back in an attempt to increase/overstate the profit level.

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