Welcome to the Christmas edition of the Roberts & Morrow e-newsletter.

With the holiday season in full swing, the partners and staff of Roberts & Morrow would like to take this opportunity to wish
all of our valued clients a warm Merry Christmas and a Happy New Year!

We would also like to advise the following dates for our Christmas shut-down period:

Final day open:	Friday, 23 December 2011
First day re-open:	Monday, 9 January 2012

Please click on the links below to view this edition’s feature articles.

CARBON PRICING: WHAT DOES IT ALL MEAN?

A commentary on the Gillard Government’s new carbon tax and what it means for households and small business.
MORE INFO

SUPERANNUATION GUARANTEE OBLIGATIONS FOR EMPLOYERS

A summary of the not so commonly known procedures required of employers who miss the cut-off date for quarterly superannuation payments to employees. MORE INFO

IS SUPER STILL THE NEST EGG FOR RETIREMENT?

Kyle Pearson of Roberts & Morrow Financial Services discusses the issues surrounding accumulating the right amount of superannuation to fund your retirement. MORE INFO

INVESTMENT PROPERTY OPPORTUNITIES

Find out about exciting opportunities to invest in direct property available through Roberts & Morrow Financial Services and their venture partner, Pacific East Coast Property. MORE INFO

ROBERTS & MORROW
FINANCIAL SERVICES
122 Beardy Street, Armidale
(02) 6774 8490

www.rmfs.net.au

ARMIDALE
137 Beardy Street, Armidale
(02) 6774 8400

GLEN INNES
328 Grey Street, Glen Innes
(02) 6739 7600

www.rm.net.au

NARRABRI
25 Reid Street, Narrabri
(02) 6792 3745

ROBERTS & MORROW TECHNOLOGY
131 Beardy Street, Armidale
(02) 6774 8400

www.rmt.net.au