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In the fourth and final part of the tax planning series, Mark Beyer looks at some of the tax issues that repeatedly trip up business operators.

WHEN it comes to the shopping hours issue none of WA's political parties are worth a crumpet. They either back outdated trading regulations, find excuses not to scrap them or hope the issue goes away.

ONCE regarded as a sleepy fishing hamlet, Mandurah has come of age and is charging ahead to become a regional city of note. As a city, it has capitalised on its unique natural environment.

SOME of you might have noticed Dr Fiona Wood gracing the cover of a magazine that came with an edition of a national newspaper this weekend.

ARMED with a relatively small commercial TV budget but a need to boost unprompted brand awareness StateWest Credit Society and JMG Marketing have embarked on an eye-catching advertising campaign.

THE business people on this list are not simply wealthy individuals or owners of large businesses.

MJB&B Advertising and Marketing hopes to have its public relations spin-off Livewire Communications running as a self-sufficient business within 18 months.

WEST Australian Newspapers chief executive Ian Law has been rated as the most influential person in the WA media. He is seen as the driving force at the company, wielding far more influence than Brian Rogers, editor of The West Australian.

CONSOLIDATED Business Media managing director John Webb has denied that his company's two-year old glossy Perth Woman has been sold.

WITH Labor in power, Unions WA is automatically elevated to a powerful position in policy making. The relationship between the two groups has not all been plain sailing.

ACCORDING to a recent contact centre management survey senior managers do not always understand the important role contact centres play in building a brand and differentiating an or

WESTERN Australian regulators have been very prominent over the past year. The agencies on the list all have substantial autonomous power and their decisions can have a profound impact on the business sector.

In the first of a three-part series on computer hardware, Alison Birrane talks to Western Australia-based suppliers in the computer hardware market.

AS the name implies, the miscellaneous group comprises influential and prominent Western Australians who do not fit neatly into any other category.

The new BOCS Ticketing web site will be launched next month and will finalise two years of redevelopment work to the State-owned agency.

INFLUENTIAL people in sport are more than just star players or star coaches. They are people who affect the future of sport in the State through their influence on Government, business and the community.

that Australia has the second highest uptake of e-banking in the Asia Pacific region.

BABY boomers are leading the charge out of the suburbs looking for lifestyle change and with another two-thirds of the baby boomers still to push past 48, lifestyle property development is the industry to be in.

A RECENT report published by Gartner predicts modest growth globally in the personal computer (PC) market, with global economic uncertainty likely to delay a strong recovery in the

DELAYS in the Town Planning Appeals Tribunal process have long been the bugbear of the development industry, however, the appeals tribunal has recently undergone fundamental changes and it appears protracted delays may become a thing of the past.

WEBEX Communications Inc. and Yahoo! Inc. have joined forces to integrate video conferencing with instant messaging, allowing users to hold online meetings and share files.

Burswood Court, 141 Burswood Road, Victoria Park. Modern two-level office building with rear semi-undercover car bays. Space available: Lvl 1 – 210 sqm; and GF – 257 sqm.

A VERY bright spotlight has shone on the lobbying activities of former Labor Premier Brian Burke over the past six months. Along with business partner and former State Government Minister Julian Grill (who also acts on his own for some clients) Mr Burke

A long-awaited gallery and art gallery project is just one of the many happenings in Perth's gastronomic scene. Julie-anne Sprague investigates.

WHO provides the strategic direction and tactical guidance for WA's politicians? Political advisers, bureaucrats and organisational allies such as the union movement have a strong influence.

While facing the ravages of winter, David Pike also discovers some of the hidden treasures that abound in WA's Great Southern.

THE question of who ranks as the most powerful person in State politics is a two-horse race.

In the third of a four-part series on business tax planning, Mark Beyer looks at the new consolidation regime.

THE top political advisers are largely aligned with the most influential people in State politics. In Premier Geoff Gallop's office the key people are chief of staff Sean Walsh and senior media adviser Kieran Murphy.

TAX Commissioner Michael Carmody has signalled a crackdown on the use of service trusts by professional firms such as accountants and lawyers.

THIS week I received an interesting note that started me thinking. The notion it contained was generally against compulsory superannuation.

WITH the Coalition holding power in Canberra and hot favourites to win the next election, the key figures in WA are in the Liberal Party. The two people who currently wield most influence in the party are Senators Chris Ellison and Ian Campbell.