Insights & Updates
Clear thinking for the records, rules and decisions behind your business.
Plain-English Australian tax and accounting guidance for business owners, property investors and mortgage and finance brokers.
Current guidance
Keep the year’s key obligations in one working calendar.
Our 2026–27 guide brings BAS, payroll, super and year-end dates together with practical preparation notes.
Open the compliance calendarComing in August
Twelve practical guides, released at 7:00am Perth time.
The calendar lists the full series without pre-release links. Released articles appear in the collection below.
- Paid parental leave for business owners: eligibility, work and planning
- Sole trader ATO review and audit risks: what commonly attracts attention
- Motor vehicle logbooks: how, when and why to keep one
- Xero, MYOB or QuickBooks: choosing accounting software for your business
- ATO industry guidance: finding the rules and risks relevant to your business
- Small-business industry benchmarks: what they mean and why they matter
- Investment property tax: what to understand before you buy
- Mortgage and finance broker tax essentials
- Personal services income for mortgage and finance brokers
- Choosing a business structure for a mortgage or finance brokerage
- Aggregator contracts and PSI: why the contract matters
- Trail commissions, clawbacks, aggregator fees and broker records
August 2026 series
Released articles
New cards become available automatically at their scheduled release time.
Due diligence for brokers and lawyers
How early scope, clear roles and coordinated questions help keep a business transaction moving.
Paid parental leave for business owners
Eligibility, permitted work, continuity planning and employer responsibilities.
Sole trader ATO review and audit risks
Income completeness, evidence and differences worth resolving early.
Motor vehicle logbooks
How, when and why to keep a representative logbook.
Xero, MYOB or QuickBooks?
Compare workflow, controls, reporting, migration and total cost.
Finding relevant ATO industry guidance
Turn general guidance into practical reporting and record controls.
Small-business industry benchmarks
What the ratios mean—and what an outside-range result does not prove.
Investment property tax before you buy
Ownership, finance, repairs, annual records and eventual CGT.
Mortgage and finance broker tax essentials
Commissions, fees, GST, expenses, people and durable records.
PSI for mortgage and finance brokers
The tests, 80% rule and special agent provisions in context.
Choosing a brokerage business structure
Sole trader, company, trust and partnership considerations.
Aggregator contracts and PSI
Why the contract matters—and why actual conduct matters too.
Trail, clawbacks, fees and broker records
A monthly record system that explains each net settlement.
More from Demeter
Current guides and key dates
Existing guidance remains available and unchanged.
EV home charging: what property professionals and homeowners should know
Understand the 4.20¢ method, ownership scenarios and supportable records.
2026–27 BAS, payroll and super key dates
A practical calendar for activity statements, payroll reporting and year-end obligations.
Budget 2026–27: law, start dates and proposals
A timeline for individuals, property investors and small businesses.
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