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Sole traders & small business

Practical tax and accounting guides for Australian sole traders and small businesses covering ABN, GST, BAS, deductions, PAYG instalments, business structures and bookkeeping.

Going From Sole Trader to Company: What Has to Move Across

A practical guide to employer super obligations in Australia, including Payday Super, super guarantee timing, qualifying earnings, late payments and the super guarantee charge.

Sole Trader or Company: When Is It Time to Change?

A practical guide to deciding whether to move from sole trader to company, including tax, liability, PSI, business growth and the cost of changing structure.

PAYG Instalments: Why the ATO Wants Tax in Advance

A practical guide to PAYG instalments for Australian sole traders, including how the ATO calculates them, when you can vary them and what happens if your income changes.

Personal Services Income (PSI): Do the Rules Apply to You?

A practical guide to Australia’s personal services income rules, including the results test, 80% rule, other PSI tests and how the rules can affect deductions.
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