Tax and business, explained in plain English
Latest articles
Current-year rules, dated so you know when they were last checked.
Sole trader tax return (2025–26)
Where business income goes, what you can claim, car and home office methods, PAYG instalments and due dates.
ReadWorking from home deductions 2026–27
The 70c fixed rate, actual cost method, full-year records, and how the $1,000 standard deduction changes the choice.
ReadGST registration: when you must, when it pays
The $75,000 threshold, rideshare from the first dollar, the 21-day rule, BAS cycles, and voluntary registration pros and cons.
ReadPayday Super for employers
The 7-business-day rule from 1 July 2026, the reworked SG charge, STP changes, SBSCH closure and what to update in payroll.
ReadGuides
Longer reference pieces we keep up to date year-round.
How we write these
Every article is written and reviewed by SMT Accounting's registered tax agents, carries the date it was last checked, and links to the ATO pages the figures came from so you can verify them yourself. We update articles when the law or the ATO's guidance changes.
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