Australia

Built around the ATO and Single Touch Payroll.

Accountants for Australian SMEs run a quarterly rhythm rather than an annual one. The Business Activity Statement carries GST, PAYG withholding and PAYG instalments together, payroll is reported to the ATO on every pay event through Single Touch Payroll, and superannuation is paid on a quarterly cycle of its own.

Australia's 2.5 million small businesses operate within a famously digital tax administration. The Australian Taxation Office (ATO) administers GST, PAYG, FBT and corporate income tax through a single set of identifiers and portals. Single Touch Payroll (STP), mandatory for almost all employers since 2019, requires real-time payroll reporting on every pay event, making payroll the most visible compliance touchpoint for ATO oversight.

GST sits at a flat 10% on most goods and services. Businesses with GST turnover above AUD 75,000 (AUD 150,000 for non-profits) must register. Quarterly Business Activity Statements (BAS) cover GST, PAYG instalments, PAYG withholding and (where applicable) FBT and fuel tax credits. Monthly BAS applies to larger businesses; annual BAS is an option for very small concerns.

Corporate income tax sits at 25% for base-rate entities (turnover under AUD 50M with passive income under 80% of total) and 30% for others. Trust structures are common for SMEs (discretionary trusts, unit trusts, family trusts) and bring their own income-distribution rules. The superannuation guarantee is now 12% of ordinary time earnings (from July 2025) and rises every July through 2026.

Accountaire handles all of this. We're Xero and MYOB certified, STP-enabled, and integrate with major Australian banks (CBA, NAB, Westpac, ANZ) for live feeds. Our timezone overlap means morning Sydney is afternoon Lahore, with full-day asynchronous coverage for the rest.

Two groups make up most of our Australian work. Owner-managed companies and trusts should start with small business accounting for 5 to 50 employee firms, and online retailers with accounting for online brands. The ledger runs in MYOB or Xero depending on the payroll setup, indirect tax is covered on our GST and tax compliance page, and pay events on our multi-jurisdiction payroll page. The quarterly activity statement is covered step by step in our BAS lodgement guide for Australia, including due dates, PAYG instalment variations and the superannuation deadlines that run alongside. Australian engagements are assembled from the same full accounting service list as every other market, with the BAS and Single Touch Payroll pieces sized to the business.

2.5M
Australian SMEs
10%
GST (flat rate on most supplies)
25โ€“30%
Corporate tax (base-rate vs general)
12%
Superannuation guarantee rate
Services we run for Australia SMEs

Built for Australian businesses.

Every service in our catalogue, calibrated to the Australian regime.

CORE

Australian cloud bookkeeping

Daily Xero or MYOB bookkeeping with AAS-compliant coding, live feeds from CBA, NAB, Westpac and ANZ.

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CORE

STP payroll

Single Touch Payroll-enabled payroll. Superannuation guarantee, PAYG withholding, payslip distribution.

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COMPLIANCE

GST & BAS

Quarterly or monthly BAS via ATO Online Services. GST registration, fuel tax credits, instalment activity statements where applicable.

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COMPLIANCE

Corporate income tax

Annual company income tax returns at base-rate (25%) or general (30%) rates. Imputation credits tracked for franking.

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REPORTING

Management accounts

Monthly AAS-aligned reporting. Trust distribution schedules where applicable.

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ADVISORY

CFO-as-a-Service

Strategic finance for Australian growth businesses: fundraising, scaling, R&D Tax Incentive planning.

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The Australian year

What do accountants for Australian SMEs lodge, and when?

The recurring ATO cycle we schedule against for every Australian client.

What do accountants for Australian SMEs lodge, and when?
ObligationFrequencyNotes
Single Touch Payroll reportEvery pay eventReported on or before payment to the employee
Business Activity StatementQuarterly for most, monthly above thresholdsGST, PAYG withholding and PAYG instalments together
Superannuation guaranteeQuarterlyCurrently 12 percent of ordinary time earnings
Fringe benefits tax returnAnnuallyFBT year runs 1 April to 31 March
Company or trust tax returnAnnuallyBase rate entities are taxed at 25 percent, others at 30 percent
Taxable payments annual reportAnnuallyWhere the business pays contractors in reportable industries
GST registration checkOngoingRequired above AUD 75,000 turnover, AUD 150,000 for non-profits
Compliance regime

Australian compliance, handled.

The filings, portals and deadlines we own for every Australian client.

  • ATO authorisation & access We register as your authorised representative through Access Manager. Submissions and correspondence flow through ATO Online Services on your behalf.
  • GST registration & BASGST registration where turnover exceeds AUD 75k. Quarterly or monthly BAS filing via ATO Online. Cash or accruals basis applied per registration.
  • Single Touch Payroll reportingSTP Phase 2 reporting on every pay event. Employee income types, country codes and other Phase 2 data points captured correctly.
  • Superannuation guarantee12% of ordinary time earnings (effective July 2025) remitted quarterly. SuperStream compliant. Choice of fund administered.
  • PAYG withholding & instalments PAYG withholding remitted monthly or quarterly per ATO classification. PAYG instalments calculated and paid on the BAS or IAS cycle.
  • Annual company tax return Filed within statutory due dates. Base-rate entity assessment applied (25%) vs general rate (30%). Franking account maintained for dividend distributions.
  • Fringe Benefits Tax (FBT)Annual FBT returns for entities providing reportable fringe benefits. Statutory and operating-cost methods applied as appropriate.
  • R&D Tax IncentiveFor qualifying R&D activities: registration with AusIndustry, calculation of notional deduction or tax offset, claim filed with the company tax return.
Why Australia SMEs choose us

What Australian clients tell us they value.

EXPERTISE

ATO procedure & AAS-aware.

Trained on Australian Accounting Standards and ATO administrative procedure. Trust structures, base-rate entity tests and FBT all handled in-house.

TECH

Xero & MYOB specialists.

Xero Certified Advisors and MYOB Partners. Live feeds from major Australian banks. STP-enabled across all client payrolls.

SPEED

Books on the 5th. BAS on time.

5-day month-end SLA and a discipline around BAS deadlines that means missed quarterly filings are not part of our vocabulary.

VALUE

AUD-priced. Fixed monthly fees.

Local AUD pricing. From AUD 760/month. No hourly billing. R&D Tax Incentive support included on Professional and Enterprise tiers.

"We were paying a Sydney bookkeeper $2k/month for service that lagged six weeks. Accountaire delivers cleaner books, on time, every month, and BAS just happens without us thinking about it."
D
Director ยท E-commerce brandSydney, NSW

What Australian businesses ask us first.

Are you registered as a Tax Agent in Australia?
We operate as a remote bookkeeping and accounting provider with ATO Online Services authorisation through Access Manager. For activities reserved to registered Tax Agents under TASA (specifically the lodgement of certain returns), we coordinate with an Australian-registered Tax Agent partner, at no additional cost to you.
How does Single Touch Payroll Phase 2 affect my business?
STP Phase 2 requires expanded data reporting on every pay event: income type, country code, tax treatment codes, and others. We configure your payroll to STP Phase 2 spec during onboarding, so reporting flows correctly to the ATO every pay run.
What's the difference between base-rate entity and general corporate tax?
Both limbs have to be met, and the passive income limb is the one that catches people: a trading company with a large interest or rent line can drop out of the lower rate in a year when trading dips. The rate also sets the franking percentage, so a company franking at 25 percent that is later assessed at 30 leaves its shareholders short of credits.
Can you handle Australian trust structures?
Yes. Discretionary trusts (family trusts), unit trusts and hybrid trusts are all within scope. We handle annual income distribution resolutions, trustee-level returns, beneficiary K-equivalent statements, and the appropriate tax filings.
How is superannuation guarantee handled?
One day late is late. Miss the quarterly date by any margin and the shortfall becomes the superannuation guarantee charge, calculated on total salary and wages instead of ordinary time earnings, loaded with interest and an administration component, reported on its own statement, and not deductible. We fund the run several days early for that reason. Clearing houses are not instant and the date does not move.
Do you handle the R&D Tax Incentive?
Yes. Registration with AusIndustry is a separate step from the tax return, with its own deadline after year-end, and missing it costs the whole year. The usual mistake is claiming a whole project rather than the experimental part of it. For software, AusIndustry expects a documented hypothesis and a recorded result, so the engineering write-up has to exist before the claim, not after.
Can you work with my existing Australian Tax Agent?
Plenty of clients keep their existing Tax Agent for the annual returns and bring us in for bookkeeping, BAS, STP payroll and management accounts. Each year your Tax Agent receives a clean trial balance and the workpapers sitting behind it.
How do you handle FBT?
FBT returns are prepared annually based on benefits provided during the FBT year (1 April to 31 March). We track reportable benefits (motor vehicles, expense payments, entertainment, loans) through the bookkeeping cycle and file the return alongside the supporting workpapers by the May deadline.
For Australian SMEs

Want Australian accounting done properly?

Thirty minutes on a call. Written, fixed-fee proposal within 24 hours. ATO authorisation set up in onboarding.