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.

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.

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 · 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 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

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.

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 17 June 2026 TL;DR. Most operators treat the bank facility renewal as a 30-day event. The ones who get the best terms — better pricing, looser covenants, higher limits — start positioning six months ahead.Key TakeawaysThe six-month cadence: T-6 audit current state, T-5 close gaps, T-4 build narrative, T-3 RM coffee, T-2 submit pack, T-1 meeting, T-0 read carefully.Bank cares about three things: will you

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 17 June 2026 TL;DR. Most AU construction bank facilities carry 3–5 financial covenants. The most common: Debt Service Coverage Ratio (DSCR), Interest Cover Ratio (ICR), Working Capital Ratio, Net Debt to EBITDA, and Tangible Net Worth. Each has a typical range; each can be managed proactively at month-end to maintain headroom and avoid breach.Key TakeawaysDSCR: EBITDA / (Interest + Principal). Bank minim

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. Variations and retentions are the two most-mishandled GST events in AU construction. Variations are taxable supplies at the point of agreement (not on completion). Retentions follow the original supply's GST treatment — releasing a retention is not a new taxable supply. Tax invoice timing for variations matters: GST is payable when the variation is invoiced or when payment is received

By Rami Rajkumar, CPA · Founder & Partner, TechEdge Accounting · Updated 18 June 2026 TL;DR. The Payment Times Reporting Scheme (PTRS) applies to AU entities above $100M turnover. Reporting obligations every 6 months on payment times to small business suppliers. Beyond compliance, PTRS data is increasingly used by main contractors to vet subbies and by banks to assess credit risk.Key TakeawaysThreshold: $100M turnover triggers reporting obligations.Report twice yearly on paym