
Company Registration Australia: Your 2026 Guide
Wei has just landed in Sydney, lined up his first consulting clients, and is staring at a deceptively
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Practical guides to bookkeeping, BAS, business structures and tax for small business owners.
It is designed for sole traders, companies, trusts, partnerships, professional service firms, medical practices, growing SMEs and business owners reviewing tax, cash flow and structure.
Key topics include BAS and GST reporting, payroll tax, PAYG, business tax obligations, business structures, company registration, cloud accounting, reporting systems, cash flow, working capital, profitability and year-end tax planning.
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Wei has just landed in Sydney, lined up his first consulting clients, and is staring at a deceptively

The envelope from the Australian Taxation Office (ATO) arrives, or the alert appears in your accounting software, and

You're often choosing a structure at the same time you're choosing a name, opening a bank account, signing

A new practice manager opens the bookkeeping file on a Friday afternoon. The reception wages have been processed,

Tom runs a busy trade business in Brisbane. The jobs are booked, the invoices are out, and the
Planning ahead
Small business accounting and tax decisions often affect cash flow, compliance, loan readiness and long-term structure. The right approach may differ for a sole trader, company, trust, partnership or professional practice.
Every business is set up differently. This hub is general information only. For advice on your own business, talk to our accountants and business advisers.
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FAQs
Generally five years from when you lodge the related tax return. Keep records of income, expenses, GST, wages and super, and store them digitally so they are easy to find.
Quarterly BAS is generally due on the 28th day of the month after the quarter ends (the December quarter is due 28 February). Lodging through a registered tax agent can give you more time.
When your GST turnover reaches $75,000 a year ($150,000 for not-for-profits), or straight away if you provide taxi or ride-sourcing services.
It depends on your profit, asset protection, family situation and plans to grow or sell. Companies that are base rate entities pay 25% tax, but getting money out has its own rules. We model the options before you choose.
From 1 July 2026, employers must pay super guarantee so it reaches each employee’s fund within 7 days of payday, rather than quarterly. Cash flow planning matters more than ever.
General information only, not personal advice. Rules change; speak with us about your situation before acting.