The cost of living has eased over the past year but consumers are still under pressure. For business, planning is the key to managing Christmas volatility.

In broad terms, ETFs are managed (investment) funds that trade on the ASX or another registered exchange. Generally, when you invest in an ETF, you are purchasing units in a trust/fund which owns the underlying investments, rather than owning the underlying assets directly.

It’s really important for any business (brand new or well-loved) to think about whether they want to participate in yearly sales events and what benefits they will receive if they do.

Fringe benefits are non-monetary perks an employer provides to an employee on top of their wages or in the case of a salary sacrifice arrangement – in lieu of a portion of wages.