ATO and tax
GST and cash flow: why the bank balance can mislead you
GST included in customer payments can make available cash look larger than it is. Plan for the amount you may owe when your BAS falls due.
2 min read
Explore by topic
Managing cash flow
Forecasting, payments, working capital and pressure points. Choose a guide for context, then use a worksheet or calculator when it helps with a specific decision.
Guides and lessons
Cash flow
How much working capital does my business need?
You need enough working capital to cover the gap between paying your costs and getting paid, plus your seasonal peaks, plus a buffer for surprises.
5 min read
Running a business
How to agree supplier payment terms that work
The cheapest supplier may not be the best fit if its payment date arrives long before customers pay you.
2 min read
Cash flow
How to build a cash-flow forecast
A useful forecast follows payment dates, not sales dates. Start with cash in the bank, then map receipts and payments for each coming period.
2 min read
Cash flow
How to improve cash flow without borrowing
Cash pressure often comes from timing and processes you can improve before taking on repayments.
2 min read
Business under pressure
I can't pay my suppliers: what should I do first?
A missed supplier payment can interrupt trading. Work out the shortfall, speak to suppliers early and seek qualified help if the business may not pay debts when due.
2 min read
Running a business
Is one customer too important to your business?
A major customer can help a business grow, but relying on one relationship can leave sales, cash and staffing exposed.
2 min read
Cash flow
Is too much stock tying up your cash?
Stock can look like an asset on the balance sheet while leaving too little cash for bills. Review what sells, how quickly and when you must reorder.
2 min read
Cash flow
What are the warning signs of cash flow problems?
Late customer payments, paying suppliers late, falling behind on tax or super and using personal money to keep going are common early warning signs. Acting early gives you more options.
4 min read
Running a business
What does an employee really cost?
The wage is only one part of a hiring decision. Budget for applicable super, leave, insurance, equipment, training and the cash timing.
2 min read
Cash flow
What is working capital?
Working capital is the money your business has available to run day to day. It is usually measured as current assets minus current liabilities.
5 min read
Tools
Cash flow forecast builderMap opening cash, receipts and payments for three periods to see possible shortfalls before they arrive.Open tool Debtor days calculatorEstimate how long, on average, credit sales remain unpaid.Open tool Creditor days calculatorEstimate the average number of days before supplier bills are paid.Open tool Working capital calculatorCalculate the short-term assets left after short-term liabilities and see the current ratio.Open tool
Templates
Customer credit checklistDecide how much time and credit to offer a business customer before unpaid invoices grow.Open template Scenario planning templateTest how a realistic setback or opportunity would affect cash and decisions.Open template Cash flow forecast templateRecord when money is expected to arrive and when payments actually fall due.Open template