Small business tax resource hub
Practical accounting and tax guides for Australian business owners, trustees and private clients from Stewart Private Accounting in Perth.
Choose a topic below to find a guide, the records to prepare and the relevant service to discuss with our team.
Find the guide you need
- Company tax and business purchases
- Discretionary trusts and distributions
- GST, BAS and bookkeeping
- Payroll and employer super
- Deductions and starting a business
- SMSF accounting and reporting
- May 2026 Budget guides
Our team is led by Bradley Stewart, a Chartered Accountant, Chartered Tax Adviser and Registered Tax Agent with 20+ years of experience. Each selected guide carries its own publication or update date and source links.
How to use these guides: check the relevant tax year and the article’s status notes. Bring your records and questions to a discussion about your circumstances.
Company tax and business purchases
Understand the issues to raise before using company money or purchasing business assets.
Division 7A and personal use of company money
A guide to owner transactions, loan arrangements, repayments and the records to bring to an accountant.
Published or updated 2 October 2026.
Instant asset write-off: a small business guide for 2026–27
Check eligibility, asset costs, GST treatment and purchase records before relying on an immediate deduction.
Published or updated 2 October 2026.
Related service: Company accounting and tax support.
Discretionary trusts and distributions
Bring the trust deed, trustee decisions and accounting records together before preparing a trust return.
Trust tax returns: distributions, deadlines and records
Understand the preparation steps, distribution records and beneficiary information needed for a discretionary trust return.
Published or updated 2 October 2026.
Related service: Trust accounting and tax returns.
GST, BAS and bookkeeping
Start with GST registration and keep your business records ready for reporting.
Small Business Tax Compliance Checklist: Five Habits to Maintain
Keep small business tax obligations organised with practical checks for accounts, GST and BAS, payroll, company records and annual planning.
Updated 8 October 2026.
When does a small business need to register for GST?
Learn how registration decisions relate to turnover, changes in trading activity and the records to bring to a review.
Published or updated 2 October 2026.
Related service: Bookkeeping and BAS support.
Payroll and employer super
Use this checklist when discussing payroll systems, employee super and payment records.
Do You Need to Pay Super for Contractors?
An ABN does not settle contractor super obligations. Check personal labour, delegation, payment terms and current Payday Super requirements.
Updated 8 October 2026.
Electric Vehicle FBT Exemption: Rules for Australian Employers
Check electric vehicle FBT eligibility, plug-in hybrid restrictions, reportable benefits and records before arranging a business car or novated lease.
Updated 8 October 2026.
Christmas Parties and Gifts: FBT and Tax for Small Businesses
Plan staff Christmas parties and gifts with the FBT minor-benefit rules, entertainment deductions, GST and the records your accountant needs.
Updated 8 October 2026.
Employer super and Payday Super: a 2026–27 checklist
A practical guide to worker eligibility, pay-run checks, contributions and information needed for a payroll review.
Published or updated 2 October 2026.
Related service: Discuss payroll and bookkeeping.
Deductions and starting a business
Check the facts and evidence behind a claim or a new income-producing activity.
Home-Based Business Tax Deductions: Expenses, Records and CGT
Explore home-based business deductions, running and occupancy expenses, company arrangements and potential CGT implications for your home.
Updated 8 October 2026.
Buying a Car for Your Business: Deductions, GST and Private Use
Before buying a business car, check ownership, private use, depreciation, GST limits and FBT. Learn which records support the tax treatment.
Updated 8 October 2026.
Small Business Year-End Tax Planning Checklist
Prepare for 30 June with a small business checklist covering accounts, assets, super, trusts, company loans and tax cash flow.
Updated 8 October 2026.
Tax Return Records Checklist: What to Give Your Accountant
Prepare your tax return records: income, deductions, investments, rental property, super and business documents, with practical record-keeping tips.
Updated 8 October 2026.
Working from home deductions: rates and records for 2025–26
Compare the record requirements described in our guide before preparing a working-from-home claim for the relevant year.
Published or updated 2 October 2026.
Business or hobby? Tax considerations for your side activity
Consider the nature of your activity and the information needed to discuss its tax treatment.
Published or updated 2 October 2026.
Related service: Accounting and taxation services.
SMSF accounting and reporting
Plan the accounting and reporting work involved when a member leaves or a fund closes.
Division 296: Super Balances Over $3 Million in 2026–27
Understand Division 296 for super balances over $3 million in 2026–27, the $10 million tier and the records to discuss with your accountant.
Updated 8 October 2026.
Super for Self-Employed Australians: Contributions and Deductions
Learn how self-employed super contributions, tax deductions, contribution caps and notice-of-intent requirements fit together for 2026–27.
Updated 8 October 2026.
SMSF Corporate vs Individual Trustees: What to Consider
Compare SMSF trustee structures, member changes, asset ownership, ASIC costs and responsibilities before establishing or changing your fund.
Updated 8 October 2026.
Leaving or winding up an SMSF: steps and records
Understand the distinction between a member leaving and closing the whole fund, including the records to prepare for a discussion.
Published or updated 2 October 2026.
Related service: SMSF accounting support.
May 2026 Budget guides
These dated guides explain the position checked on 2 October 2026. Read each article’s status note and discuss later developments before acting.
CGT changes: what business owners and investors need to know
Explore commencement dates, earlier gains, small business concessions and the records discussed in our CGT guide.
Published or updated 2 October 2026.
Discretionary trust changes: proposed minimum tax
Explore the proposal, exclusions, election options and restructuring questions explained in our trust Budget guide.
Published or updated 2 October 2026.
Related service: Tax planning and a review of your circumstances.
Get help with your next step
Tell us about your business or trust, the records available and any upcoming deadlines. We agree the services, responsibilities and fees before work begins.
Contact Stewart Private Accounting or call (08) 6454 0235. Our office is at Level 1, 9 The Esplanade, Perth WA 6000.
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Resource selection updated 8 October 2026. The guides provide general information; the applicable rules and your circumstances need to be considered together.