Financial Focus Accounting and Bookkeeping Services

03/05/2026

No, he can’t.

Jacob checks the ATO website. He learns that replacing the carpet is considered an ‘initial repair to a depreciating asset’. This means he can’t claim it as an immediate deduction.

He'll have to claim it over time (also known as its effective life) as a capital allowance deduction.

See www.ato.gov.au/individuals-and-families/investments-and-assets/property-and-land/residential-rental-properties/rental-expenses/repair-and-maintenance-expenses -Initialrepairs

18/04/2026

Payday Super — A new Super Guarantee Charge regime

Payday Super starts on 1 July, 2026 for every employer. The Superannuation Guarantee (SG) Charge will continue to apply to late and unpaid mandatory contributions, but it will take a different form under the new rules.

Visit for more information:

18/04/2026

Pay as you go (PAYG) instalments help you pay tax as you earn income.

Think of it as your tax in bite-sized pieces. Instead of paying one large lump sum at tax time, you chip away at your bill throughout the year by making smaller payments.

If you earn income outside your regular wage from investments, a job on the side or a business, you might be paying this way already.

📅 Your next PAYG instalment is due by 28 April.

Here’s what you should know:

✔ instalments are based on your latest tax return or variation

✔ you can choose to start paying PAYG instalments

✔ instalments can be updated if your income changes.

✔ it’s designed to make managing your cash flow easier.

13/04/2026

⏰ Time worked = time paid.

If you’re doing work your employer requires you to do, you’re on paid time! This includes things like:
👯 arriving 15 minutes early for a mandatory ‘team huddle’
🛒 helping a last-minute customer after the store closes
🚚 staying after your shift ends because your boss needs you to wait for a delivery
🎓 doing required training (including online or at home)
⏳ staying back because the team is short-staffed.

27/01/2026

26/01/2026

POV: It's 2026 ✨

You're looking to boost your skills at your current job, so you've enrolled in a new study or training course 📚

There's a direct connection between the course and your job 🤝

Yes! You can claim a deduction for self-education expenses 🎉

14/01/2026

Now that we’re getting back to work for the year, we thought we’d share some fun facts about the opposite of work: annual leave!

⭐ you accrue annual leave when you're working AND when you're on paid leave 🙈

⭐ some employees get 5 weeks of annual leave! (check your award or enterprise agreement)

⭐ your annual leave rolls over from year to year (just like those New Year’s resolutions 😉)

⭐ your employer can’t unreasonably refuse your annual leave request

⭐ time passes quicker when you’re on annual leave (we don’t know why)

12/01/2026

Have you ever thought to yourself “I wish I was working today”? 🤔

Maybe not 😅…But what about thinking you’d rather work on a public holiday and take a different day off instead?

Well, some awards and enterprise agreements allow you and your employer to agree to substitute a public holiday for another day, even when it doesn’t fall on a weekend 🔁

If a public holiday is substituted, the actual public holiday is treated like a normal day, and the substitute day is treated like a public holiday.

This means all the standard public holiday entitlements (including payment for being away and public holiday rates) will apply on the substitute day ✅

08/01/2026

2026 Public Holidays

06/11/2025

Tis the season to be organised 🎄

🎁 Wrap up the year with these 4 holiday season tips.

1. Review your pricing early: Before the festive rush jingles in, review your pricing. Don't wait for the last-minute dash!

2. Check your schedules: Check your staff rosters and casual hires. Leave requests can snowball fast so make sure your workshop is well-staffed.

3. Light up customer joy: Send out a quick survey to discover what's on your customers' business service wish lists this season. Feedback can reveal quick improvements you can gift customer's this holiday.

4. Prep for the sales sleigh ride: With sales events around the corner, make sure your business is wrapped and ready. Stock up and get set to dash through the sales!