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
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Tax & business obligations
GST, BAS, records and where to seek specialist help. Choose a guide for context, then use a worksheet or calculator when it helps with a specific decision.
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ATO and tax
How do ATO payment plans work for businesses?
An ATO payment plan lets your business pay a tax debt in instalments. If you owe $200,000 or less you may be able to set one up yourself online or by phone. Interest (GIC) keeps applying while you are on the plan.
5 min read
ATO and tax
What happens if my business can't pay the ATO?
Keep lodging on time and contact the ATO before the due date. The ATO offers payment plans, but interest (GIC) keeps building, and if you don't engage the ATO can escalate to director penalties, garnishee notices, credit reporting and legal action.
6 min read
ATO and tax
What happens if my business doesn't pay super guarantee on time?
From 1 July 2026, Payday Super means super must reach your employee's fund within 7 business days of payday. If it doesn't, the ATO can assess you for the super guarantee charge (SGC), and company directors can become personally liable for unpaid SGC.
6 min read
ATO and tax
What is a director penalty notice (DPN)?
A director penalty notice (DPN) is a notice the ATO must give a company director before it can recover certain unpaid company tax and super amounts from the director personally.
6 min read
ATO and tax
What should I do if I receive a director penalty notice?
Act straight away. Work out when the 21 days ends, check which debts the notice covers and whether they were reported on time, then contact the ATO or your registered tax agent and get professional advice.
6 min read
ATO and tax
What should I do if my BAS is overdue?
Lodge your overdue BAS as soon as you can, even if you can't pay the amount owing, and contact the ATO. Late lodgement can attract a failure to lodge penalty, and you can deal with the payment separately through a payment plan.
5 min read