Paul’s time at N & B has now formally come to an end and we would like to thank him and also acknowledge what a great asset he has been for Napier & Blakeley over that time.

As Paul often put it, he “put his body on the line” for N & B and we can say with total certainty that never a truer word was spoken, and he met a lot of friends and new clients along the way.

Our succession planning nationally is always ongoing, and the handover to our Queensland team has been exactly that for a number of years, and we are sure you have already dealt with many of our senior people in the Brisbane office.

Our Quantity Surveying team leaders are:

PAUL COSKER - Associate Director…	ADAM GREENE – Associate Director

.
Running our Transaction & Asset Advisory   and Due Diligence team is:	And our Property Depreciation and Insurance team is run by:
GAVIN PEACH – Associate Director	KY PIH – Associate

Between these four, there is over 70 years of service with N & B Queensland.

So it’s business as usual and we wish Paul every success and happiness in his future, and testament to him that we have this fantastic team in Brisbane to continue to assist you with your investments and developments going forward.

Please do not hesitate to call any of the people below to discuss your requirements: 

BRISBANE
Adam Greene, Associate Director  |  0409 724 395  |  agreene@napierblakeley.com
Paul Cosker, Associate Director  |  0434 400 107  |  pcosker@napierblakeley.com
Gavin Peach, Associate Director  |  0412 225 781  |  gpeach@napierblakeley.com
KY Pih, Associate  |  0408 933 660  |  kpih@napierblakeley.com

MELBOURNE
Peter Frith, Managing Director  |  0418 733 987  |  pfrith@napierblakeley.com
Craig Smith, Director |  0407 371 664  |  csmith@napierblakeley.com
Rob Howells, National Director |  0437 649 082  |  rhowells@napierblakeley.com
John Mathew, Director  |  0414 559 326  |  jmathew@napierblakeley.com 
Ian Gardner, Associate Director  |  0488 225 569  |  igardner@napierblakeley.com

SYDNEY
Alastair Walker,Managing Director  |  0419 503 289  |  awalker@napierblakeley.com
Peter Hammond, Director  |  0419 980 901  |  phammond@napierblakeley.com
Peter Osborn, Director  |  0439 765 571  |  posborn@napierblakeley.com
Brian Gavahan, Associate Director  |  0414 620 213  |  bgavahan@napierblakeley.com
Stephen Cooke, Associate Director  |  0409 228 552  |  scooke@napierblakeley.com

PERTH
Graham Rigby, Associate Director  |  0419 847 998  |  grigby@napierblakeley.com 
Jorden Morris, Quantity Surveyor  |  0457 001 545  |  jmorris@napierblakeley.com

The ATO has released Tax Ruling 2020/3 that took effect on the 1st July 2020.

New categories of assets have been included:

• Supermarket and grocery stores;
• Aircraft manufacturing and repair services;
• General practice medical services;
• Child care services; and
• Funeral, crematorium and cemetery services.

Kind of interesting but surely coincidental that the categories included are in areas that are surely high in the list of places of business that is at the forefront of our thoughts right at this moment.

The Commissioner has determined the effective lives for depreciating assets utilized in these industries.

Division 40 of the Income Tax Assessment Act 1997 allows the owner of depreciating assets to self-assess the effective lives. To do so, would require serious consideration on possible consequences. That is another conversation for another day.

Let us assist you in ensuring that your depreciation schedules are accurate and reflects current legislation and ATO guidelines.

We have been assisting valuable clients since 1985.

Please do not hesitate to contact one of our registered tax practitioners for assistance:

	MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com		NATIONAL Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com
	SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e.  posborn@napierblakeley.com		BRISBANE Kath Hemphill BDM – Tax QLD o.  1300 730 382 m. 0409 722 709 e.  khemphill@napierblakeley.com

Looks like it’s official.  The ATO has issued an update on the instant write-off eligibility.

Changes made:

• Instant asset write off eligibility extended to 31 December 2020;
• New and second-hand assets;
• Assets purchased after 7.30 pm (AEDT) on 2 April 2019 but not first used or installed for use until 12 March 2020 to 31 December 2020;
• Instant asset write off eligibility will revert to businesses with an aggregated turnover of less than $10 million and the instant write-off threshold will be $1,000 from 1 January 2021.

What stays the same ?

• Instant asset write-off threshold is still $150,000 (up from $30,000);
• Multiple assets as long as the cost of individual assets is less than the threshold;
• Eligible business threshold increases from $50 million to $500 million;
• Excluded assets including leased for more than 50% of the time on a depreciating asset lease, assets allocated to low value pool, horticultural plants, software allocated to a software development pool and capital works deductions;
• Eligibility test.

Well, if all things are equal, then a purchase of a property (contract exchanged after 2^nd of April 2019 and settled between 12^th of March and 31 December 2020) by an eligible business, would see the new owner of the asset be able to claim an immediate deduction for all depreciating assets within the property that is less than $150,000.

The purchase consideration paid for the property will include land, building, depreciating assets and probably non qualifying assets. This is where we are able to assist in establishing the opening value of depreciating assets (on an individual asset basis) and determine if individual assets may qualify for the instant asset write off.

Here is an opportunity to realise some cashflow value for potential new acquisitions.

Please contact one of our registered tax practitioners for any assistance:

	MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com		NATIONAL Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com
	SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e.  posborn@napierblakeley.com		BRISBANE Kath Hemphill BDM – Tax QLD o.  1300 730 382 m. 0409 722 709 e.  khemphill@napierblakeley.com

On the 9^th of June 2020, the government announced that it will extend the $150,000 instant asset write off until 31 December 2020.  This proposed change is not law yet as of today 16^th of June 2020.

At the time of writing this, it is still unclear what the intent of the changes will mean for property owners and acquired depreciating assets as part of a property transaction.  The ATO suggests that eligible businesses will be able to use the instant asset write-off provisions for the business portion of the cost of an assets in the year the asset is first used, or installed ready for use.

What does first use mean? 

Date of original commissioned plant?

Does this mean that a “second-hand asset” that is currently in place and has been previously been “put in use” at the time of purchase by an eligible entity will not qualify?

Or is it a question of first use by the acquirer of the asset?

Example:

Joe Blogs Pty Ltd acquires an office building for investment (capital growth and income) The entity is deemed to be carrying on a business in accordance with TR2019/1 (another conversation for another day) and is eligible to claim the instant write off.

• The office building is 5 years old.
• Settlement occurs on the 20^th of July 2020.

Is the 20^th of July the first use date by Joe Blogs Pty Ltd and therefore the depreciating assets would qualify for the instant write off provisions?

It would make sense that it would, as if Joe Blogs Construction Pty Ltd (JBC) purchased a $130,000, 5 year old backhoe for their construction business and the first use date was the 20^th of July 2020, then the second-hand asset would qualify as being put to use on that date.

If this is the intent of the government, it is indeed good news for the economy.

We at N&B are here to help.  Please do not hesitate to contact one of our trusted advisors for further assistance:

	MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com		NATIONAL Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com
	SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e.  posborn@napierblakeley.com		BRISBANE Kath Hemphill BDM – Tax QLD o.  1300 730 382 m. 0409 722 709 e.  khemphill@napierblakeley.com

Following the Federal Government’s announcement of a raft of stimulus initiatives, N&B Director John Mathew has summarised how businesses can benefit from an immediate write off of their depreciating assets.

The ruling applies to assets costing $150,000 or less for eligible business, these being a business with an aggregated turnover of less than $500 million effective from 12 March 2020. The interesting part is that the date range for when assets are first used or installed ready for use is 12 March through to 30 June 2020.

Over a career preparing depreciation schedules, John commonly sees tax registers typically capitalising on all work carried out for a year, and then depreciation is calculated from the following year. 

The other extreme is that monthly progress payments for multiple separate projects are capitalised and depreciated on a monthly basis although tax law requires a “project to be completed” (ready for use) before a depreciation charge can be taken.

As the eligibility of the $150k claim is based on the first use or ready for use date, it is going to be critical that every “capital project” to refurbish, alter and enhance is properly recorded to ensure documentation is available to substantiate claims.

The Federal Government’s announcement provides an incentive to businesses for the 2019–20 and 2020–21 income years to deduct the cost of depreciating assets at an accelerated rate.

For each new asset, the accelerated depreciation deduction applies in the income year that the asset is first used or installed ready for use for a taxable purpose.

To be eligible to apply the accelerated rate of deduction, the depreciating asset must:

• Be new and not “second hand”;
• Be first held on or after 12 March 2020;
• First used or first installed ready for use for a taxable purpose on or after 12 March 2020 until 30 June 2021.

If you are a small business with an aggregated turnover of less than $10 million, and you use the simplified depreciation rules, those assets over the instant asset threshold which are eligible for the accelerated depreciation are added to the general small business pool.

You can deduct an amount equal to 57.5% (rather than 15%) of the business portion of a new depreciating asset in the year it is added. In later years, the asset will be depreciated under the general small business pool rules.

If you are an entity with aggregated turnover less than $500 million in the income year and do not use the simplified depreciation rules, you may be eligible to deduct an amount if the asset is a qualifying asset.

The amount your entity can deduct in the income year the asset is first used or installed ready for use is:

• 50% of the cost (or adjustable value where applicable) of the depreciating asset;
• Plus the amount of the usual depreciation deduction that would otherwise apply but calculated as if the cost or adjustable value of the asset were reduced by 50%.

Effectively, together with the instant asset write-off rules, the accelerated depreciation deduction applies to assets with a cost (or adjustable value if applicable) of:

• $150,000 or more in the 2019–20 income year;
• $1,000 or more in the 2020–21 income year.                                                                

An example:

N&B Investments Pty Ltd had $1,000,000 work done to their assets and the work included the following:

• New chiller No 1. $250k spend, completed and put in use 10^th March 2020;
• New chiller No 2. $250k spend, completed and put in use 20^th April 2020;
• New BMS system $140k spend, completed and put in use 1^st April 2020;
• New lift $360k completed and put in use 1^st April 2020.

Assuming that each lot of work above were individual projects and not part of a larger contract / instruction we have calculated that the claims available for the first part year ending 30 June would be as follows:  

• Pre stimulus by non-eligible business -  $36,843;
• By eligible business tax payer post stimulus using simplified rules -  $528,250;
• By eligible business not using simplified rules -  $512,651.
  

The taxflow/cashflow benefit is significantly enhanced, and it will be important for business owners to consider accelerating the capital renewal program.

Now is the time, to review depreciating assets nearing the end of their effective lives. In this environment of low interest rates there may be an opportunity to enhance your assets to meet challenges in the current market, bearing other factors in mind.

Our N&B teams of Tax Surveyors, Quantity Surveyors, Building Surveyors, Engineers and Sustainability consultants can assist you with planning, forecasting and implementing a complete solution for your property assets.

We’re here to ensure you gain the maximum benefits eligible through the immediate depreciation ruling and ongoing capital allowances for your commercial assets.

To learn more please contact our team:

	MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com		NATIONAL Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com
	SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e.  posborn@napierblakeley.com		BRISBANE Kath Hemphill BDM – Tax QLD o.  1300 730 382 m. 0409 722 709 e.  khemphill@napierblakeley.com

There have been so many emails about the world’s current situation and so we’re not going to tell you anything that y

Napier & Blakeley are working remotely in the new usual and a lot of our people have been doing this for a long time because of the nature of our work.

We have known and worked with a lot of you for a long time and we understand that, at the moment, not everyone is able to work, or do deals or just do things normally for a variety of reasons, including running your businesses here from outside Australia. 

We continue to operate and have our full national contingent of people ready to assist you with things that you may still require to be done, inspections, audits, transaction services, construction and development issues, insurance costs and depreciation advice and schedules.

Our industry is one where great people abound, and our people, our clients and our many friends in the property and development industries are all important to us and we will strive to look after and help everyone as best we can.

There has always been fantastic camaraderie amongst us all and we all want that to continue in the future, but we know that circumstances at the moment are creating incredible anxiety across the whole country with our staff, our clients and our friends in the marketplace, and not just them personally, but for their families and friends as well.

There is nothing we can say to change that other than that we have a collective role to get this right again, and to get back to where we can meet again, interact again and share a drink again, and we really look forward to that.

So we are here to help and you can contact anyone at Napier & Blakeley directly as usual, or at info@napierblakeley.com

Kind regards

Alastair Walker
Managing Director
Napier & Blakeley

SYDNEY Alastair Walker Managing Director o.  02 9299 1899 m. 0419 503 289 e. awalker@napierblakeley.com	MELBOURNE Craig Smith Director o.  03 9915 6300 m. 0407 371 664 e.  csmith@napierblakeley.com
.
SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e. posborn@napierblakeley.com	MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com
.
SYDNEY Peter Hammond Director o.  02 9299 1899 m. 0419 980 901 e.  phammond@napierblakeley.com	MELBOURNE Rob Howells National Director o.  03 9915 6300 m. 0437 649 082 e.  rhowells@napierblakeley.com
.
BRISBANE Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com	PERTH Graham Rigby Associate Director o.  08 6244 1877 m. 04419 847 998 e.  grigby@napierblakeley.com

Not only can we assist you, we guarantee that you get maximum deductions and also be fully compliant with the A.T.O. as we are Registered Tax Practitioners.

Napier & Blakeley, the first Property Depreciation Company and still the best – just ask your Accountant.

Call Napier & Blakeley today for assistance with your Tax Depreciation Schedule or any other Napier & Blakeley services at any of our offices below:

	BRISBANE Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com		SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e.  posborn@napierblakeley.com
	BRISBANE Kath Hemphill Business Development Manager o.  1300 730 382 m. 0409 722 709 e.  khemphill@napierblakeley.com		MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com

For 34 years Napier & Blakeley have been providing the following services to the property industry:

• Property Acquisition & Disposal Technical Due Diligence
• Property Development Due Diligence
• Quantity Surveying
• Capital Expenditure Forecasting
• Make Good Reporting
• Energy Management
• Development Monitoring
• Property Tax Depreciation

Property investors will see an extension to the effective lives of Plant & Equipment assets while others maybe reduced or deleted resulting from recent changes to the tax rulings for residential properties purchased from 1 July 2019. The effective life of an asset refers to the length of time an asset can be depreciated.

Newly built properties will be the most impacted, as investors can claim depreciation allowances for Plant & Equipment Division 40. Older or second-hand residential properties purchased after 9^th May 2017 can claim depreciation on new equipment bought to improve the properties.

In total 32 items have been changed or added to the effective life asset list in TR 2018/4 as per Section 40-95 of the Income Tax Assessment Act 1997 for residential property owners (ANZSIC 67110).

“I have assessed the list and found the depreciation life of 16 assets has been reduced. A further 16 new items have been added to the list and are eligible for inclusion,” said Paul Mazoletti, National Director, Napier & Blakeley.

“Some investors will benefit from the new assets with extra items included in their tax schedules to depreciate over time. While other assets will have a reduced life; effectively improving the value of their assets to claim.

“The good news is the ruling is grandfathered. Fortunately not impacting existing owners of residential investment properties purchased before 1 July 2019. But it will affect depreciation allowances for plant & equipment purchased to upgrade properties and improve their value through renovations.

“Overall, investors will find they’re better off claiming depreciation allowances. Our clients have offset rental income and saved thousands in personal income tax. It makes good business sense to use all means at your disposal to achieve a profitable return on your investment,” said Mr Mazoletti.

Some of the Plant & Equipment Assets affected by the changes include:

• floor coverings, carpet – 8 years
• home automation control assets – 10 years
• hydronic assets, water heater – 15 years
• skylights controls and motors – 10 years each
• dishwasher, microwave ovens and washing machine – 8 years each
• and clothes dryer -  7 years
• swimming pool assets, blankets – 8 years
• chlorinators, filtration including pumps -  10 years each.

All property investors are reminded to keep accurate records of their plant & equipment purchases as well as expenses incurred in carrying out capital works to assist Quantity Surveyors or Tax Analysts prepare accurate and comprehensive depreciation schedules.

Reference Australian Taxation Office / Capital Allowances  www.ato.gov.au

	BRISBANE Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com		SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e.  posborn@napierblakeley.com
	BRISBANE Kath Hemphill National Residential Manager o.  1300 730 382 m. 0409 722 709 e.  khemphill@napierblakeley.com		MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com

For 34 years Napier & Blakeley have been providing the following services to the property industry:

• Property Acquisition & Disposal Technical Due Diligence
• Property Development Due Diligence
• Quantity Surveying
• Capital Expenditure Forecasting
• Make Good Reporting
• Energy Management
• Development Monitoring
• Property Tax Depreciation

Please contact any of the people below for more information or assistance:

SYDNEY

	Alastair Walker Managing Director m. 0419 503 289 e.  awalker@napierblakeley.com		Peter Hammond Director m. 0419 980 901 e.  phammond@napierblakeley.com
	Peter Osborn Director m. 0439 765 571 e.  posborn@napierblakeley.com		Stephen Cooke Associate Director m. 0409 228 552 e.  scooke@napierblakeley.com

MELBOURNE

	Craig Smith Director m. 0407 371 664 e.  csmith@napierblakeley.com		Rob Howells National Director                             . m. 0437 649 082 e.  rhowells@napierblakeley.com
	John Mathew Director m. 0414 559 326 e.  jmathew@napierblakeley.com		Ian Gardner Associate Director m. 0488 225 569 e.  igardner@napierblakeley.com
	Richard McOmish Associate Director m. 0409 478 460 e.  rmcomish@napierblakeley.com

BRISBANE

	Paul Mazoletti National Director m. 0408 749 202 e.  pmazoletti@napierblakeley.com		Gavin Peach Associate Director                           . m. 0412 225 781 e.  gpeach@napierblakeley.com
	Adam Greene Associate Director m. 0409 724 395 e.  agreene@napierblakeley.com		Paul Cosker Associate Director m. 0434 400 107 e.  pcosker@napierblakeley.com

PERTH

	Graham Rigby Associate Director m. 0419 847 998 e.  grigby@napierblakeley.com		Nick Taylor Senior Associate                       . m. 0418 337 225 e.  ntaylor@napierblakeley.com

ADELAIDE

John Mathew Director                                                                                                   . m. 0414 559 326 e.  jmathew@napierblakeley.com

Introducing Damian Beadel

m. 0427 053 676
e.  dbeadel@napierblakeley.com

Damian Beadel has joined our Melbourne Quantity Surveying team as Senior Associate.

Commencing in the construction industry in 2004, Damian has 15 years of international experience in a Quantity Surveying, Contract Administration and Project Management capacity.

With a high technical knowledge, Damian has extensive experience working on a variety of projects including multi-level apartments, retail, commercial, luxury residential and faith buildings.

Damian has substantial market experience across:

• project financier reporting;
• bills of quantities;
• estimating and cost planning;
• cost management and reporting;
• value engineering;
• contract administration;
• tender evaluation;
• project management, and
• expert witness.

Promotion for John Atkins

m. 0456 644 052
e.  jatkins@napierblakeley.com

We are pleased to announce that John has been promoted to Associate in our Melbourne Quantity Surveying team.

John commenced his career in construction and property in 2011, gaining experience in both the UK and Australia.

During this time, John has gained experience in a range of sectors including residential, commercial, industrial, aged care, medical and child care.

John provides our clients with services including:        

• project financier reporting;
• estimating and cost planning;
• contract administration;
• procurement and tendering;
• feasibility studies, and
• superintendent.

For 34 years Napier & Blakeley have been providing the following services to the property industry:

• Property Acquisition & Disposal Technical Due Diligence
• Property Development Due Diligence
• Quantity Surveying
• Capital Expenditure Forecasting
• Make Good Reporting
• Energy Management
• Development Monitoring
• Property Tax Depreciation

Please contact any of the people below for more information or assistance:

MELBOURNE Craig Smith Director o.  03 9915 6300 m. 0407 371 664 e.  csmith@napierblakeley.com	SYDNEY Alastair Walker Managing Director o.  02 9299 1899 m. 0419 503 289 e. awalker@napierblakeley.com
.
MELBOURNE John Mathew Director o.  03 9915 6300 m. 0414 559 326 e.  jmathew@napierblakeley.com	SYDNEY Peter Osborn Director o.  02 9299 1899 m. 0439 765 571 e. posborn@napierblakeley.com
.
MELBOURNE Rob Howells National Director o.  03 9915 6300 m. 0437 649 082 e.  rhowells@napierblakeley.com	SYDNEY Peter Hammond Director o.  02 9299 1899 m. 0419 980 901 e.  phammond@napierblakeley.com
.
BRISBANE Paul Mazoletti National Director o.  07 3221 8255 m. 0408 749 202 e.  pmazoletti@napierblakeley.com	PERTH Graham Rigby Associate Director o.  08 6244 1877 m. 04419 847 998 e.  grigby@napierblakeley.com

There is an appetite for land mark commercial office towers particularly for international investors and more recently, local organisations. Internationals are also entering into joint venture agreements with local groups for the both existing assets and for ‘fund through’ developments.

These large and more complex transactions together with changes in the global investment environment have seen expansion of the technical due diligence scope.

Investors increasingly see value in environmental social governance, and technical due diligence is now used to assess sustainability performance, climate related risk and the subject building’s resilience to climate events.

The adaptability of the buildings is important in terms of future occupation densities, work place practices, wellbeing and the communications and information technologies required for occupation and for appropriate facilities management.

Napier & Blakeley is proud to be at the forefront of such service advancement and to facilitate transactions for our clients through due diligence.

The Napier’s way:

Independence - being independent from the transaction process our reporting is accepted by all parties and stakeholders.

Responsiveness and Commerciality – our national team mobilises and responds quickly and reports progressively on the things that actually matter.

Knowledgeable - the breadth and depth of our technical expertise together with our cost consultancy and tax depreciation advisory helps to translate the physical risks and opportunities to financial assessment, feasibility studies and cash flow analysis.

Connected – beyond our national team we have strong relationships with industry, including specialist sub consultants who are leaders in their field.

Adding Value - beyond the transaction process we add further value with asset and facilities advisory, aligning the performance of the property with the aims of the fund manager, asset manager and facilities manager.

With existing buildings this can include compliance management, improvement plans and NABERS and carbon neutral roadmaps. With new developments this can include consideration of facility management requirements at the design stage to reduce future maintenance costs and optimise lifecycle costing; independent certification during construction and handover management.

Some of our recent experience includes the following transactions:

Please contact any of the people below for further  assistance :

For 34 years Napier & Blakeley have been providing the following services to the property industry:

• Property Acquisition & Disposal Technical Due Diligence
• Property Development Due Diligence
• Quantity Surveying
• Capital Expenditure Forecasting
• Make Good Reporting
• Energy Management
• Development Monitoring
• Property Tax Depreciation

Please contact any of the people below for more information or assistance:

 SYDNEY

MELBOURNE

BRISBANE

 PERTH

ADELAIDE