Bonerath & Co. Accountants

16/10/2026

GST and BAS obligations are part of running a business, but understanding what you need to report and when isn't always straightforward.

From GST registration thresholds to BAS lodgement deadlines, there are a number of requirements Australian business owners need to stay on top of.

In our latest article, we cover:
✔️ When your business needs to register for GST
✔️ How GST is calculated and reported
✔️ What to include in your BAS
✔️ Key lodgement deadlines
✔️ Tips for keeping your reporting obligations on track

Read our practical guide to GST and BAS for small businesses in Australia.

Understand GST and BAS for small business in Australia, including when to register for GST, what to report, GST credits, BAS due dates and common mistakes.

09/10/2026

What happens if the ATO decides to audit your business?

Being selected for an ATO audit doesn't necessarily mean you've done anything wrong. But knowing what to expect can make the process easier to manage.

Our guide to ATO audits and risk reviews covers what business owners need to know and how to prepare.

Facing an ATO audit? Learn what triggers tax audits, how the process works, how long it takes and what to do if your business is audited.

02/10/2026

Super Guarantee rules can be easy to lose track of, especially with Payday Super now part of the picture.

Our latest guide covers the current requirements for employers, including how SG is calculated, who is eligible and what happens if payments are late.

Read the full guide here:

Super Guarantee is 12% for 2026–27. Understand Payday Super, qualifying earnings, payment deadlines and employer super obligations.

18/09/2026

Dual cab utes and other commercial vehicles aren't automatically FBT-free.

The vehicle has to qualify, and private use matters too.

School runs, weekend trips and regular family use can all affect whether the exemption applies.

Our latest article explains where the line sits and what businesses should check.

Are dual cab utes exempt from FBT? Learn which vehicles qualify, the private use limits that apply and when your business may have an FBT liability.

11/09/2026

Do you use your car for business?

There’s a bit more to claiming car expenses than just keeping your fuel receipts.

Depending on how you use the car and how your business is structured, different rules can apply.

We’ve broken it all down in our latest guide.

https://www.bonerath.com.au/post/understanding-work-related-vehicle-expenses

04/09/2026

Borrowing money from your company?

Division 7A mistakes can come with a nasty tax bill.

Here’s what business owners need to know for 2026–27:

Division 7A loans explained for 2026–27. Understand the 8.77% benchmark rate, minimum yearly repayments, loan terms and the risk of deemed dividends.

21/08/2026

Entertainment expenses can be a tricky area at tax time.

Can you claim a client lunch? What about staff functions, Christmas parties or meals while travelling for work? And where do GST and FBT fit in?

Our latest article breaks down the rules around entertainment expenses in Australia, with practical examples to help you understand what may and may not be deductible.

Read the article to learn more.

Taxation > Are entertainment expenses tax deductible in Australia? Learn the rules for client entertainment, meals, staff functions, GST and FBT so you can claim expenses correctly and avoid costly tax mistakes.

14/08/2026

Should you buy a business premises or keep leasing?

The answer goes well beyond comparing rent with loan repayments. Cash flow, tax, flexibility, ownership structure and your longer-term plans can all change the equation.

Our latest article explores what business owners should consider before making the call.

Business > Explore the financial, tax and strategic considerations of buying versus leasing your business premises, including cash flow, ownership structures and long-term wealth planning.

07/08/2026

Do you need to lodge a TPAR this year?

If your business pays contractors, it’s worth checking before the 28 August 2026 deadline.

TPAR requirements apply to a range of industries, including building and construction, cleaning, courier, road freight, IT and security services. And depending on your business activities, the rules can apply even when these services aren’t your main source of income.

Read the full 2026 TPAR guide here:

Taxation > Are you receiving reminders from the Australian Taxation Office (ATO) about the deadline for lodging your Taxable Payments Annual Report (TPAR)? Do you need a refresher on what’s required to lodge your own report? ‍This article provides a detailed overview of the TPAR and its requirem...

24/07/2026

Buying a car through your business might seem like an obvious way to access tax benefits, but the outcome is not always as straightforward as it appears.

Before you buy, finance or lease your next business vehicle, read our guide to understand the questions you should be asking.

Business > Buying a car through your business in Australia may be a smart financial move, especially if you use the vehicle for business purposes. It can offer several advantages, including tax benefits and financial flexibility. However, there are specific rules and considerations you should be awa...