{ "item_title" : "The Four Levers", "item_author" : [" Roy Ren Cpa "], "item_description" : "Australia's tax system just got rewritten. The 2026-27 Federal Budget delivered the most significant package of structural reform since 1985 - and the small business owners who plan well will end up materially better off than those who do not.Roy Ren, CPA and Registered Tax Agent, distils a decade of practice into a single framework: four levers - Structure, Timing, Splitting, Exit - that determine how much tax an owner pays over a working life.Fully updated through 2 July 2026, incorporating the Tax Reform No. 1 Act 2026, Division 296 superannuation reforms, the Bendel High Court decision, and every key 2026-27 figure. Written for Australian small business owners, family business operators, property investors, and the accountants who advise them.", "item_img_path" : "https://covers3.booksamillion.com/covers/bam/1/76/479/530/176479530X_b.jpg", "price_data" : { "retail_price" : "24.20", "online_price" : "24.20", "our_price" : "24.20", "club_price" : "24.20", "savings_pct" : "0", "savings_amt" : "0.00", "club_savings_pct" : "0", "club_savings_amt" : "0.00", "discount_pct" : "10", "store_price" : "" } }

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