As we close out 2025, we want to thank you for being part of our journey and share a few reflections from what has been a defining year for Alexander Spencer. We are proud of what we achieved together and excited for what lies ahead in 2026.

What does it take to build a high-growth consumer brand in one of the most competitive markets in the world?

In this episode of The Bottom Line, Damien Fitzpatrick, CEO and Founder of PILLAR Performance, shares how he built a science-led supplement brand that sits at the intersection of pharmaceuticals and sports nutrition.

Fringe Benefits Tax (FBT) is a critical, yet often misunderstood, area of Australian tax law. It is a tax paid by employers on certain non-cash benefits provided to employees in addition to salary, ranging from company cars and gym memberships to end-of-year entertainment. This comprehensive guide covers what FBT is, the types of benefits it covers, and the crucial exemptions that every business must understand.

Division 7A continues to shape how private companies and trusts manage loans, payments, and unpaid present entitlements — and the Bendel case has become the most significant test of these rules in more than a decade. With the High Court appeal now underway and a decision expected in early 2026, business owners and advisers are navigating a period of uncertainty. This update breaks down what Division 7A covers, the key issues in Bendel, the ATO’s current position, and what you should be doing now to stay compliant.