Blogs

The R&D Tax Incentive changes announced for 1 July 2028 are not yet law. What they mean for EPC, solar and renewables claims, and five things to check now.

Which trips count, cents per km vs logbook for 2026-27, what your logbook must include, and the tax-time mistakes contractors make with vehicle claims.

The ATO stops taking credit cards directly after 30 June 2027. What builders and solar businesses can do instead: GIC costs, payment plans and a BAS buffer.

Retention trust rules differ across NSW, Queensland, WA and Victoria. What each state requires, and what it means for your books and cash flow.

Rooftop solar STCs drop by a fifth on 1 January 2027 and battery STCs fall too. A CPA's guide for AU solar installers on quotes, GST, timing and cash flow.

Payday Super has run since 1 July 2026. A CPA's list of the eight payroll mistakes AU builders, EPC and solar employers are making, and how to fix them before the ATO does.

Fuel tax credit rates have changed four times this year. A CPA's guide for AU builders, civil and solar contractors on 2026 rates, records and the mistakes we see most.

Your July to September BAS is due 28 October. A CPA's checklist for Australian builders, EPC contractors and solar installers: GST on claims, retentions, fuel tax credits and more.

Big clients now need supplier emissions data for their AASB S2 climate reports. A CPA's guide for AU construction, EPC and solar subbies on what to prepare and how to answer.

Payday super started on 1 July 2026. Super must now reach each employee's fund within 7 business days of payday. What builders, EPC and solar employers need to change.

STCs and LGCs are among the most commonly mishandled items on the books of Australian solar and renewables operators. A CPA's plain-English guide to classifying, recognising and measuring renewable energy certificates before year-end.

PAYG instalments are your income tax paid early — but for lumpy, project-based revenue the ATO's timing rarely matches your cash. A CPA's plain-English guide for Australian construction, EPC and solar operators on how instalments work and when to vary them.

Fractional CFO, outsourced Financial Controller or Head of Finance? A CPA's plain-English guide for Australian construction, EPC, solar and renewables operators on what each finance leader does and which one to hire first.

The Taxable Payments Annual Report (TPAR) for 2025–26 is due to the ATO by 28 August 2026. A CPA's plain-English guide for Australian building and construction businesses: who must lodge under the 50% test, exactly what to report for each contractor, key dates, and the common mistakes to avoid.

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · 18 June 2026 TL;DR. Year-end disclosure of ACCU holdings under AASB 138 (and where applicable AASB 137, AASB 13) catches most AU carbon-credit operators off-guard. The three things auditors press on: (1) cost vs revaluation model election with rationale, (2) active market evidence for fair value, and (3) impairment indicators when spot price falls below carrying value. This is the practical walkthrough — what to

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · 18 June 2026 TL;DR. The GST margin scheme under Division 75 of the GST Act 1999 is the single highest-leverage GST decision per property sale. Three worked AU examples show savings ranging from $290k (8 townhouse development) to $818k (commercial subdivision) to $182k (pre-2000 farmhouse renovation). Each example walks through the eligibility path, calculation, written agreement compliance, and the common ATO tr

Rami Rajkumar, CPA is the founder and managing partner of TechEdge Accounting in Hawthorn, Victoria. He leads the firm's specialty outsourced Finance Office practice for Australian construction, EPC, solar, renewables and carbon-credit operators between $2M and $50M+ revenue. Credentials and professional standing CPA Australia — full membership, current public practice certificate Registered Tax Agent — Tax Practitioners Board, Australia Specialty: AASB 15 stage-of-completion

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. The equipment finance vs operating lease decision for AU construction operators turned material in 2019 when AASB 16 forced operating leases onto the balance sheet. Today, the choice is less about accounting optics and more about cash flow, GST treatment, residual value risk, and bank covenant headroom. Both produce a right-of-use asset under AASB 16 — the differences live in cash flo

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. Recipient Created Tax Invoices (RCTIs) under GSTR 2000/10 let AU builders issue tax invoices on behalf of subcontractors. Done right, streamlines payment workflow. Done wrong, your input tax credits become disallowable on audit. Written agreement before first RCTI is mandatory — most-missed compliance point.Key TakeawaysEligibility: both parties GST-registered + ABN + subcontractor re

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. Insurance and indemnity arrangements are a significant cash and accounting line for AU construction operators. A mid-tier commercial builder typically pays $150-400k/year in premiums. Premium financing accounting, defect-liability provisions, claims receivable recognition, and PI run-off all need standards-grounded treatment.Key TakeawaysPremium financing: use prepaid insurance asset

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 17 June 2026 TL;DR. The ATO doesn't audit construction operators randomly — it audits patterns. Ten patterns flag a construction business for review: BAS/GST anomalies, PAYG/TPAR mismatches, contractor misclassification, excessive asset write-offs, cash patterns, revenue ≠ bank deposits, Div 7A breaches, weak R&D documentation, UPE accumulation, and chronic late lodgements.Key TakeawaysTPRS data-matching

TL;DR. Capital structure is the architecture of how your business funds itself. For project-based operators in construction, EPC, solar and renewables, the right capital structure determines cost of growth, headroom, exit valuation, and strategic optionality across the next 5 years.Key TakeawaysFour sources of capital: retained earnings, bank debt, alternative/non-bank debt, equity. Each has different cost, control, flexibility.Single-bank dependency above $5M facility = stra

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. Section 100A is the ATO's most aggressive trust-distribution attack vector. The 2022 ruling TR 2022/4 + PCG 2022/2 expanded the scope significantly. For AU family construction businesses, the EOFY trust distribution decision is now a 3-question test: (1) Is the distribution being paid to the beneficiary or being kept by the trustee? (2) Is there a reimbursement agreement at play? (3)

Eligibility, the 10-month registration deadline and the 43.5% refundable R&D tax offset for AU EPC, solar and renewables operators, plus the changes announced for 2028.