Director Penalty Notices: What Triggers One and What Happens Next
The ATO issued around 85,000 director penalty notices in 2024-25 covering $5.5 billion. Here is what triggers one, and the 21-day window that follows.
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Fixed-Price Contracts Are Killing Margin. Here Is How to Reprice Risk
A contract signed before March 2026 was priced in a different economy. Rise-and-fall, provisional sums and contingency, explained commercially.
Menu Engineering: Turning a Price List Into a Margin Strategy
Four quadrants, one matrix. Which dishes make money, which only look like they do, and what to do about each.
Markdown Discipline: Why Sales Events Drive Volume But Not Profit
Xero data shows promotional activity now drives volume without always driving profitability. Here is the arithmetic that tells you which promotions actually work.
Revenue Per Employee: The Benchmark That Tells You If You Are Overstaffed
One number tells you more about labour efficiency than any other. Here is how to calculate it honestly, and what good looks like by industry.
Instant Asset Write-Off 2026-27: What Is Actually Law (And What Is Not)
The $20,000 permanent write-off was announced in the May 2026 Budget. Announced is not the same as legislated — and the difference matters if you are timing a purchase.
Payroll Tax Thresholds by State 2026-27: When It Starts Costing You
NSW $1.2m at 5.45%. VIC $1m at 4.85% with a phase-out. QLD $1.3m at 4.75%. Here is what crossing the threshold costs, and the grouping trap that catches people out.
Utilisation: The Number That Decides Whether Your Firm Makes Money
Utilisation, realisation and effective rate — three numbers most small firms never separate, and why conflating them hides the actual problem.
Repricing Freight Rates After the 2026 Fuel Shock
Fuel surcharges, rise-and-fall clauses and the customer conversation — how operators are passing through a 33c/L swing.
Vehicle and Fuel Costs for Trade Businesses in 2026
With excise back at 53.7c/L, the ute is a bigger line item than most trade businesses realise. Full cost of ownership and what to claim.