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Australian tax, explained properly

Cornerstone guides to the questions Brisbane clients actually ask — with current figures, worked examples, and the substantiation the ATO expects. Reviewed 17 August 2026.

16 guidesCurrent-year figuresWritten by CPA-qualified accountants

Why trust these guides?

Because they're dated, sourced in current law and ATO guidance, and written by the same registered agents who lodge the returns. Every guide states what it covers, shows worked numbers where numbers help, and says plainly where an answer depends on facts we'd need to see. Where the law changed recently — the 70c home-office rate, the 12% super guarantee, non-deductible ATO interest from 1 July 2025 — we say so, because most competing articles still quote the old figures.

  • Reviewed 17 August 2026
  • Australian law and ATO guidance
  • Worked examples with real numbers
  • General information, not personal advice

Guides

Start here.

Work from home deductions: fixed rate or actual cost?

The two methods, what each one actually covers, the records the ATO now insists on, and how to work out which gives you more.

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Rental property deductions, line by line

What's deductible while a property is genuinely available for rent, what's capital, and where the ATO finds most errors in investor returns.

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Vehicle claims: log book or cents per kilometre?

Which trips count, the two methods and what each is worth, and why twelve weeks of records can be worth thousands.

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The compliance calendar, in one place

Every date that carries a penalty, what shifts when you lodge through a registered agent, and what to do when you can't pay on time.

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Superannuation: the 12% rate and the caps that matter

What employers must pay and by when, what individuals can contribute and claim, and the two mistakes that cost the most.

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Fringe benefits tax, without the headache

What triggers FBT, why the effective rate is so high, the exemptions that matter to small business, and how the Christmas party actually works.

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Single Touch Payroll Phase 2, explained

What's reported with every pay run, why Phase 2 broke a lot of payroll files, and the errors we find most often when we take over a payroll.

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TPAR: who has to lodge, and what to report

The report that tells the ATO what you paid your contractors — which industries it covers, what goes in it, and why the data-matching matters at both ends.

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QBCC minimum financial requirements, explained

Net tangible assets, maximum revenue and the current ratio — what QBCC requires at each category, and the balance-sheet items that quietly disqualify builders.

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Records and receipts: what to keep, and for how long

The five-year rule, the $300 threshold, what counts as written evidence, and the records that matter for decades rather than years.

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The EOFY checklist that actually saves tax

What to do before 30 June, in order of how much it's worth — and the three items that close permanently at midnight.

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Division 7A: taking money out of your own company

Why the money in your company isn't your money, what a complying loan actually requires, and how to fix a director loan account before year end.

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Trust distributions: the 30 June deadline that costs the most

Why a resolution dated 1 July is worse than useless, how streaming works, and where the ATO now draws the line on distributions to adult children.

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GST registration: when you must, and when you shouldn't

The thresholds, the exceptions that catch people out, and how to decide whether to register voluntarily.

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Capital gains tax when you sell property

How the gain is actually calculated, which exemptions apply, and the two situations that turn a modest tax bill into a very large one.

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Contractor or employee? The test that decides

Why an ABN and an invoice prove nothing, which factors actually decide it, and what a wrong answer costs — with interest.

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Decisions

Comparisons and costs.

The three questions that decide the most money — what it should cost, which structure to use, and who you actually need.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

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