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A guide to developing a successful personal budget

A good budget should be the foundation for achieving our financial goals. But all too often we abandon our budgets at the very first obstacle, meaning they're simply not worth the paper – or spreadsheet – they're written on.

So what makes it so hard to keep to a personal finance plan and how can you give yourself the best possible chance of succeeding?

THE PSYCHOLOGY BEHIND FAILED BUDGETS

According to psychologist Rachel Clements from the Centre for Corporate Health many people fail to stick to a budget from a deep-seeded belief that they simply don't deserve to achieve their financial goals rather than from a lack of planning or preparation. 

"How often are we told that 'money doesn't grow on trees' or something similar, which suggests that finances should always be a struggle? That's the belief we can take with us into our savings plan," Clements says.

"But if your underlying beliefs are not aligned to your goal, it's not going to be achievable or sustainable no matter what you do," she says.

So Clements argues that the first step in any successful budgeting plan is to step back and look at our own attitudes to finances. In doing so, we need to accept that there is nothing wrong with managing your money successfully and that, by making the right decisions and showing a bit of discipline, we're worthy of reaching our financial goals too.

But if your underlying beliefs are not aligned to your goal, it's not going to be achievable or sustainable no matter what you do.

A MOVING OF THE MIND

Even once we've addressed our own attitudes to personal wealth, Clements says that sticking to a budget requires a conscious behavioural shift. In that sense, it's no different to having a plan for achieving any other goal. 

But she says that getting the behavioural change that's needed to make a budget work requires consciously re-programming our minds about who we are and what we're like.

"We all have a comfort zone and when we leave it our body has a strong reaction and we want to be pulled back in," Clements explains. "Although this might sound strange, a lot of people are comfortable when they're not in control of their finances."

But convincing your mind that you're a different person isn't easy, especially if you try it all in one hit. For that reason, Clements suggests getting it use to the changing behavioural shift by starting with – and achieving – small goals along the way to achieving larger ones so that our mind sees that we're doing well.

"As humans, we like to get reinforcement that we're doing the right thing," Clements says. "It's like people who set out to lose 10 kilograms. It's so much easier when they weigh themselves at the end of each week to show they're heading in the right direction."

MAKING GOALS SPECIFIC AND MEANINGFUL

Speaking of which, Clements suggests that you will stick to a resolution of any kind more easily if you're working towards something tangible.

That means a key part of making any budget work is to tie your milestones to meaningful and specific financial goals. For instance, having a goal of saving $500 a month for a $6,000 holiday to Fiji in 12 months is more concrete and therefore more achievable than simply aiming to save $500 a month for a year – even though the two require exactly the same budgeting.

BE REALISTIC AND PRECISE

Another, more practical, reason budgets often fail has nothing to do with psychology and more to do with maths. Put simply, sometimes the data that goes into building them isn't right.

For instance, if you're budgeting for how much to spend on power, and you base your figures on last summer's bill when the heater never went on, you'll have a distorted view of how much you need to spend each quarter. To get an accurate record you really need to go back over at least 12 months' worth of bills.

Alternatively, budgets sometimes fail because we're simply too hard on ourselves. In fact, one study in the Journal of Consumer Psychology1 found that our self-control can actually get worn out if we use it too much. We might be saving for a specific goal but we do need to have a little fun too. So make sure you factor in things such as holidays, eating out, movies and other entertainment too: or even better, tie these treats to your savings goals along the way.

It's also worth remembering that things rarely, if ever, go according to plan. For this reason, it's important to factor in a buffer that can be used for car or home repairs or for that large bill you didn't see coming.

CONSIDER THE POSSIBILITIES

At its heart a budget is all about living within your means to achieve your financial goals. And if you find your means are grander than you're allowing for – or if you want to save for something that you can't afford no matter how you play with the numbers – you really have two possibilities: scale back or bring in more money.

If you're not prepared or able to scale back, you'll need to look at ways to potentially create a second source of income away from your primary work: whether that's a new or second job, a business on the side or an income-producing investment.

AND REMEMBER…

Nobody is perfect. There will be times when we stray from our budget: whether that's because we get carried away on a night out with friends or buy something we probably shouldn't have.

So don't be too hard on yourself when you fall off the horse. After all, a dollar here or there won't cost you, so long as you don't do it too often. Just get back to your savings plan and start again while things are still salvageable.

YOUR BUDGETING CHECKLIST

If you're setting up your own budget, here are the questions you need to ask yourself first:

  1. What am I saving for?
  2. What milestones will I hit along the way?
  3. Is my data accurate?
  4. Have I factored in what will happen on a rainy day?
  5. Am I being too hard on myself?
  6. Will I bring in enough money to stick to this budget?
  7. What will I do if I stray from my goals?

And if you want to enlist some professional help, Clarke McEwan can assist you with a financial planner  to help tailor a budget to you that will help you reach your financial goals. 

Difference Between Binding and Non-Binding Beneficiary Nominations

 

To be certain of who your superannuation money goes to on your death you should consider completing a Binding or Non-Binding Death Benefit Nomination Form. Biding nominations instruct your trustee on what to do with the proceeds of your super on death whereas Non-Binding nominations are more like a wish list to your trustee of how you would like your super to be distributed. Both have advantages and disadvantages as outlined for you in the following article by superguy.com.au

 

http://www.superguy.com.au/difference-between-binding-and-non-binding-beneficiary-nominations/

 

For advice on superannuation and SMSF's as well as your estate planning talk to Clarke McEwan Accountants and Business Advisors today on the Sunshine Coast 07 5475-4300 and  in Brisbane 07 3842-3128.

 

#smsf #superannuationfunds #superadvice #superaccountants #smsfaccountants #estateplanning #lifeinsuranceadvice #supertaxadvice #brisbanesmsf #sunshinecoastsmsf #brisbanesuperadvice #sunshinecoastsuperadvice

Encouraging clients to establish corporate trustees

 

Statistics from the Australian Tax Office show that corporate trustee structures are not favoured by  self managed super funds, but in many cases the benefits of this structure outweigh the short term cost savings of an individual trustee.

 

This trend can be seen to correlate with the increase of online providers in recent years which can include outsourcing accounting functions to foreign countries (such as Sri Lanka or Vietnam to name a few) offering "free SMSF set-up" and the lack of advice of the benefits of corporate trustee.   In many cases these online providers focus on low cost establishments costs however do not provide guidance or advice on the best structure based on a client's individual situation.

 

In the opinion of Clarke McEwan a corporate trustee is always the best choice and any accountants or advisors recommending individual trustees should be made to justify this decision to the client.  When deciding whether an SMSF is right for your client, practitioners are faced with their first question - will an individual or corporate trustee structure be best for the client and their SMSF?

 

When setting up an SMSF, individuals must appoint either two or more individuals or a company to act as the trustee of their fund. The trustee structure the client chooses is critical for the long-term operation of their fund and will influence how their fund is administered and the cost of setting up and running their fund.  It's important the practitioner helps the client choose the structure that best suits their needs and the needs of the other members in their fund.

 

Under superannuation  law, an individual trustee structure means there cannot be a single member in a fund; there must have at least 2 members and a maximum of 4 members. Generally, subject to certain exceptions, all members must be trustees of the fund and all trustees must be members of the fund.

 

While establishing an SMSF with individuals as trustees may save the client a few dollars in the short term, the benefits of registering a corporate trustee for their SMSF far outweigh the short term savings. Here are the key reasons why we believe you should advise clients to use a corporate trustee

 

The key reasons to use a Corporate Trustee are for asset protection, and the separation of asset;  reduced ATO penalties, in the event of borrowing to purchase property; succession upon death; and ownership of SMSF assets.

For further information about establishing a self-managed super fund contact Clarke McEwan.

Investments & SMSF

Prudent investing for long-term wealth is about investing our money wisely, but with all the investment choices available it's hard to know where to invest and what to invest in. It's no longer a simple case of shares, property, fixed interest or cash.  With hundreds of combinations of asset categories, across different countries, themes and sectors the choice is staggering.

Not only that, but each person's needs and goals are different and will change over time.

A Merit Wealth Investment Adviser can talk to you about your investment objectives, both short and long term, assess your current financial position, and recommend appropriate investment options to help you achieve those goals. Over time as your circumstances change so will your Adviser's recommendations. Financial advice should be ongoing and a Merit Wealth Strategist should be part of your everyday life.

Clarke McEwan and Merit Wealth provide fee-for-service investment advice, independently owned by its principals and not associated with any financial institution.  Therefore no financial institution can pressure us to recommend its investment products or services to you. As it is our strongly held belief that investors should receive advice which is totally free of influence, all of our investment advice is provided on a fee for service basis rather than accepting commissions from financial institutions, as we believe commissions have the potential to compromise the quality of the advice. This means we are working for you, not for a financial institution. We are committed to providing an extremely high level of financial planning, financial strategy, investment advisory and superannuation services to our clients, as well as the ongoing management of investment portfolios.

Why not maximize your investment potential?  Take the time now to get your money working as hard as you are by implementing sound, tax-effective investment strategies with Clarke McEwan and Merit Wealth.

The benefits of running your own super fund

There's been a lot of talk about the upcoming super changes, whether you can make non-concessional contributions, moving super between pension and retirement phases, and resetting the CGT cost base of the fund's investments.

While there is a lot happening, things haven't changed to any great degree for anyone thinking of starting a self-managed superannuation fund (SMSF). 

The basic considerations for having an SMSF remain the same as they have for many years. In other words, 'the more things change, the more things stay the same'. 

At Clarke McEwan we can advise you on the best way to structure your SMSF so as to gain maximum benefit from the opportunities.

Reasons for having an SMSF

The main reason for having an SMSF is the greater control the trustees/members have over their retirement destiny. Other reasons include:

  • Investment choice: Trustees decide the fund's investment strategy to suit the investment and superannuation needs of the fund's members. The investment choice can include direct shares, managed funds, real estate, cash and term deposits. There are some investments which are unique to SMSFs;
  • Cost: The cost of setting up and running an SMSF may vary depending on the circumstances. It is possible for the costs of running the fund to be lower than fees you may pay on other funds;
  • Transparency: Monitoring and controlling the fund's transactions is directly done by the trustees/members, which provides greater visibility of the fund's investments and their performance at any time;
  • Tax control: It is possible for an SMSF to provide greater control over the tax payable by the fund. This mainly relates to the timing of the purchase and sale of investments which may optimise the tax position of the fund;
  • Estate planning: Having an SMSF provides the flexibility to plan who receives the member's death benefits, when they receive it and how they receive it, such as a pension or lump sum; and
  • Pooling of investments: Family members may be able to pool their superannuation in the one SMSF, which may invest in certain assets for the benefit of the family business. This may include business property and some direct and indirect investments in family business entities.

SMSFs are continuing to attract a younger demographic. Of the funds established in the December 2016 quarter, 43% of new trustees were under the age of 45. This proportion has increased steadily year by year. This demographic is after greater control of the member's retirement savings and innovative admin solutions with real time access, as they are more tech savvy than older generations.

 Here are some advantages of using an SMSF:

  •  Holding business premises in the SMSF: Many small business owners have their business premises owned by the SMSF. This provides tax effective strategies as the premises can be leased to the member's business and may receive a tax deduction for the rent paid on the property. The fund would be taxed at 15% on the net rent received. In some cases, the SMSF may wish to enter into a limited recourse borrowing arrangement, where the fund borrowing to have a property purchase is held in trust on behalf of the fund. You may need to obtain advice on how this could advantage the fund. Assets held by the SMSF are protected from bankruptcy, as creditors are unable to access a member's superannuation benefit if they are facing bankruptcy;
  •  Ability to buy or sell the fund's investments quickly: Trustees/members of an SMSF can quickly change their investments, or the asset allocation of the fund, within the limitations of the fund's investment strategy. This allows the fund to gain optimum access to tax benefits, as well as investment opportunities as soon as they arise;
  • Ways of investing differently: SMSFs can hold direct property, unlisted shares, artworks and other exotic or boutique investments;
  • Manage or eliminate CGT: Capital gains on investments held to support pensions are generally tax free because there is no CGT payable;
  • Buy assets that members could not otherwise afford: An SMSF allows up to four people, usually family members, to pool superannuation assets to purchase assets which may be unaffordable if purchased by members individually; and
  • Flexible payment of death benefits: Benefits from superannuation are not subject to the same payment restrictions as if they are paid from a person's estate. There is no requirement to wait until probate has been granted.

 There are some things that trustees/members of SMSFs may need to pay attention to. These include:

  • Time involved: Some trustees may like to spend a lot of time reviewing their SMSF. This needs to be taken into account in working out the total effort required in operating the fund;
  • Knowledge of trustees: SMSF trustees need to make sure they know the superannuation rules and they update themselves of any changes to determine the impact on the operation of the SMSF;
  • Investment Risk: Taking greater risk or lacking investment diversity may impact on the returns of the SMSF, or may not provide enough cash flow to allow benefits to be paid to members when required; and
  • Costs: Before establishing an SMSF, a comparison of costs should be made. If the SMSF is small, it may turn out to be more expensive than other types of funds.

The decision to have an SMSF requires a number of considerations, some of which may seem to be in conflict. However, there are many benefits of having an SMSF, which include control and flexibility over investment decisions, including timing investments to take advantage of taxation and estate planning.  #financialplanning #SMSF #superannuationrules #pensions

Contact Clarke McEwan today.

Super Changes Myth Busting Video

Finance expert Peter Switzer debunks common myths and misconceptions on the super changes.

This content is provided courtesy of the Australian Taxation Office.

Watch video  

 

Super pensions: Reviewing the merits of keeping a TRIP

Gone are the days when all Australians work to a certain age, and then the next day, they retire from the workforce. The end of work and the beginning of retirement is more fluid in recent times, and the rules that apply to accessing superannuation benefits reflect this blurring of what retirement means.

 In 2005, a special type of super pension was introduced, known as a transition-to-retirement pension. By starting a transition-to-retirement pension (what we call a 'TRIP'), you don't have to retire to withdraw your super benefits. You can work part-time or full-time or even casually, and withdraw a portion of your super benefits each year.

Until 30 June 2017, the major selling point in starting a TRIP is that you can access the tax advantages associated with super pensions while you're still working. Tax advantages include tax-exempt earnings on assets financing the pension (this exemption will be removed from 1 July 2017); and tax-free pension income for over 60s (which continues beyond 30 June 2017). If you start a TRIP when you're under the age of 60, then you can take advantage of the 15% pension offset on assessable pension income, and this 15% pension offset will remain in place beyond 30 June 2017.

15% pension tax offset remains in place

According to an ATO spokesperson: "From 1 July 2017, the earnings from assets supporting a transition to retirement income stream (TRIS)[TRIP] will no longer be subject to an earnings tax exemption, i.e. will no longer be exempt current pension income. The change is only in relation to the tax treatment at the super fund level – there has been no change to the tax treatment of a TRIS benefit paid to an individual member. Therefore there are no changes to the way tax offsets operate for the individual receiving the TRIS payment. A TRIS [TRIP] will continue to meet the definition of a superannuation income stream in the Income Tax Assessment Act 1997 (ITAA), however it will not be a superannuation income stream in the retirement phase under the new section 307-80(3)(a) of the ITAA."

Important: At the risk of repeating this key change to the TRIP rules, note that from 1 July 2017, the government is removing the tax exemption on earnings from assets financing a TRIP, that is, a TRIP will not be considered a superannuation income stream in the retirement phase (although minimum pension payments must still be withdrawn each year).

Depending on the strategies an individual chooses to use, it is possible to reduce the amount of income tax that a person pays while boosting the super benefit. For example, one of the more popular TRIP strategies is to salary sacrifice into your super fund up to your concessional (before-tax) contributions cap, and replace that income with tax-free (if over 60), or concessionally taxed pension payments (if under 60).

Until 30 June 2017, the right combination of salary and super will depend on your salary level, your age, your tax position, the size of your super benefit and your income needs.

Note that from 1 July 2017, the tax-effectiveness of such a strategy has been lessened due to the cut in the concessional contributions cap from $35,000 to $25,000, and the removal of tax-exempt earnings on TRIP assets.

Before I take a TRIP, what's the catch?

If you're considering starting a TRIP, note that you must have reached your preservation age – anyone born before 1 July 1960 has a preservation age of 55, and anyone born after 30 June 1960, has a preservation age of at least 56 years, and anyone born after 30 June 1961 has a preservation age of at least 57 years. If you were born after 30 June 1964, your preservation age is 60 years.

A TRIP is like any other account-based pension (although from 1 July 2017, a TRIP will no longer be considered a superannuation income stream), except for two important requirements:

  • You can withdraw no more than 10% of your TRIP's account balance each year as pension income, and
  • In nearly all circumstances, you cannot withdraw lump sums from your TRIP until you retire, or until you satisfy another condition of release, such as reaching the age of 65. The one exception to the non-commutable rule (not being able to convert to a lump sum) is when the fund member has unrestricted non-preserved benefits in the TRIP account. You may have this type of benefit if you were a fund member before July 1999. If so, this category of benefits are not preserved and can be accessed as a lump sum without breaking the TRIP rules (until 30 June 2017). If you do withdraw these benefits as a lump sum, the lump sum counts towards the minimum pension payment amount required to be paid each year, but does not count towards the 10% maximum payment limit. Note that treatment of a lump sum as pension payment is only possible until 30 June 2017.

Important: From 1 July 2017, TRIPs will no longer be eligible for the tax exemption on pension asset earnings (15% earnings tax will apply), although pension benefit payments on or after the age of 60 will continue to be tax-free, and minimum payments must continue to be withdrawn from the TRIP.

Note: If an individual runs a self-managed super fund (SMSF) and chooses to salary sacrifice while taking a TRIP, then the SMSF trustees must either segregate the fund's assets, or obtain an actuarial certificate. If a fund does not segregate pension assets from assets representing accumulation phase, then the SMSF trustees must then obtain an actuarial certificate each year to identify the tax-exempt income derived from pension assets.

What happens to my TRIP from 1 July 2017?

If you currently have a TRIP, then you will need to review your circumstances before 1 July 2017, to determine the impact of your TRIP no longer being considered a superannuation income stream in the retirement phase. The most significant implication is losing the tax exemption on the fund earnings from assets financing the TRIP. Moving assets back to accumulation phase, may also mean that assets previously exempt from capital gains tax, will now become assessable.

Capital Gains Tax relief in your Fund

For SMSF trustees in particular, if a pension asset becomes an asset in accumulation phase, then a line will need to be drawn on the value at the time of transfer to ensure previously tax-exempt capital gains are not taxed in the future.

If you are seeking to make changes prior to the end of the financial year, contact us to discuss your options.

#superannuation   #earlyretirement   #TRIPS    #TTR

 

First home super saver scheme

Personal Tax Tips  - First home super saver scheme

From 1 July 2017 individuals will be able to make voluntary contributions to superannuation of up to $15,000 per year and $30,000 in total, to be withdrawn for the purpose of purchasing a first home. Both voluntary concessional and non-concessional contributions will qualify.

These contributions (less tax on concessional contributions) along with deemed earnings can be withdrawn for a deposit from 1 July 2018. When withdrawn, the taxable portion will be included in assessable income and will receive a 30 per cent offset.

Features associated with this measure include:

  • contributions will count towards existing concessional and non-concessional contribution caps
  • earnings will be calculated based on the 90 day Bank Bill rate plus three percentage points
  • the ATO will administer this scheme, calculate the amount that can be released and provide release instructions to superannuation funds.

To discuss this or any property investment matter contact us now.

Income Protection - A Valuable Asset

In most cases, your home is not your most valuable asset; it's your ability to earn an income

With escalating property prices continuing to make headline news, it's no surprise that many people consider the family home as their most valuable asset. It's certainly one they fully insure. But have you considered that, over your lifetime, your earning capacity could amount to millions of dollars - putting the value of your family home well and truly in the shade.

The math on annual income

For instance, let's imagine you're currently aged 40 and are married with two kids, earning $150,000 a year as a logistics manager. Now, let's say that you plan to work until you're at least 65 years of age, and you can expect annual increases of a modest two per cent each year.

Over the next 25 years, your accumulated earnings will amount to more than $4.8 million to cover you and your family's lifestyle and living expenses – everything from the mortgage, to family holidays, your car, school fees, and more. Yet only one in three Australians has income protection insurance, putting many families at risk.

Peace of mind

While injury or illness may stop your income, it certainly won't stop the bills. Indeed, Australian cities are among the most expensive in the world. This high cost of living, coupled with the fact that Australians have a one in three chance of being disabled for three months or more before the age of 65 provide compelling reasons to insure your income.3

Affordability

These days, you can tailor income protection insurance to suit your circumstances and budget. If cash flow is a struggle and finances are tight, you might prefer to get income protection insurance through your super fund.

These days, you can tailor income protection insurance to suit your circumstances and budget.

Being insured through super is generally an easy and more cost-effective option although the amount of cover available is limited compared to holding income protection separately. So if you're an established professional with a high income, or if you want to maximise your retirement savings rather than dip into them for insurance premiums, holding income protection insurance outside your super will probably be more beneficial.

It's also good to know that, unlike other types of personal insurance, income protection premiums are tax deductible.

Two other factors influence the cost of income protection:

1. Waiting period

Policies typically come with a waiting period – and the shorter this is, the more expensive the premiums will be. So if you have enough savings to manage expenses for three or six months, it's worth extending this waiting period.

2. Length of benefit period

You can cover your lost salary for a specific length. The greater your benefit period the more expensive your premiums will be.

To find the most appropriate way to protect your most valuable asset, it's a good idea to talk with your financial adviser.

 

In 2011, the Reserve Bank of Australia set out to create a policy-induced housing construction boom to fill the hole being left by the collapse of the 2003-2011 mining construction boom. It cut interest rates 12 times between November 2011 and August 2016 to levels never before seen in Australia, to lift house prices and lower borrowing costs to encourage development.

House prices are important for Australian investors for several reasons. The local economy and stock market are heavily reliant on the local banks remaining solvent and lending. Our big banks make up one third of the local stock market value and they pay one half of all dividends.

The vulnerability of banks

The problem with the banks has four main elements:

  1. they are extremely highly leveraged (at around 20:1, for every $1 of debt there is 5 cents of equity capital)
  2. they are highly exposed to the local housing and housing construction industries
  3. they are heavily reliant for funding on fickle foreign markets, as Australia's conduits for foreign debt, and
  4. mortgage interest rates are extraordinarily low and rising rates will put pressure on highly geared borrowers.

The pattern of mining booms switching to housing construction and lending booms that collapse in bank bad debt crashes and economic recessions is not new. The 1870s-80s mining boom (which gave birth to BHP, Rio and many others) turned into the 1880s housing construction and lending boom which collapsed in the bank bad debt crash in the early 1890s, triggering a deep economic depression. The 1960s mining boom turned into the early 1970s housing construction and lending boom which collapsed in the property finance crash in 1973-1974, triggering the deep 1974-1976 recession. The early 1980s 'mini-resources boom' expanded into the mid-1980s 'entrepreneurial boom' which after the 1987 crash turned into the late 1980s construction and lending boom which collapsed in the bank bad debt crisis in the 'recession we had to have' in 1990-1991.

Problems looming in apartments but not houses

In each of these cycles, Melbourne saw the worst of the excesses in construction and lending and suffered worst in the crashes, in terms of price falls, vacancies, bad debts, business failures and unemployment. In the current cycle Melbourne is once again leading the charge (along with Brisbane), while the excesses are less severe in Sydney and other cities.

The main problem is not in the broader suburban housing market but in high-rise construction. As in all previous cycles, the current over-construction will result in high vacancy rates, boarded up building sites, properties lying empty for years, falling rents, falling prices, bankrupt developers and bankrupt over-extended buyers. As in past cycles the problem for the banks will mainly be property developers, not just the highly-leveraged buyers.

This has happened several times before and it will happen again. The risk for investors is that the collapse in the high-rise market will probably also infect the broader economy and the broader housing market as well.

Our broad housing market has not suffered big crashes as it has in most other countries. Our high rates of immigration and population growth and extreme concentration of population in a few large diversified ities ensure broad house prices have tended to rise rapidly for a few years every decade or so, and then go sideways in real terms for several years.

 

There are regular price falls of 10% to 15% or so but no major broad-based collapses like in the US and many other countries. We easily forget that as recently as the seven years from 2004 to 2011, there was no real growth in house prices following a surge from 1996 to 2004. We have had five periods since 1900 when real house prices have not risen for a decade or more.

While the Melbourne and Brisbane high-rise markets are probably heading for another sizable collapse similar to past boom-bust cycles, the most likely outlook for the broad housing market is for modest price falls in housing and then many years of no real growth, rather than a sudden major crash.

 Ashley Owen is Chief Investment Officer at independent advisory firm Stanford Brown and The Lunar Group. He is also a Director of Third Link Investment Managers, a fund that supports Australian charities. This article is general information that does not consider the circumstances of any individual.


Contact Clarke McEwan