Not all SME employers have to fill out a fringe benefits tax (FBT) return, but for those that do, some useful reminders are in order. After all, FBT year end is only a month and a bit away – March 31.

Contractors in the landscaping services industry tackle a large range of projects, from humble backyard makeovers to roadside parks and public botanical gardens. The industry often competes for market share with DIY home owners, other special construction trades (eg. site preparation firms) and the Gardening Services industry.

The problem with cyclical economic downturns is that they often mask deeper changes.

In the last three weeks I have read headlines both overseas and in Australia about the sad death of teenage children as a result of cyber bullying.

Inflation data released by the ABS last week shows that housing costs for the typical Australian household rose by 4 % over 2011, driven mostly by large increases in electricity, utilities, water and sewerage prices.

Let's start this week's column with something different – a little game of "name that rich list member".