A note from Kym
Hi there! I wanted to take a moment to personally thank you for your ongoing support and understanding this year. As many of you may have noticed, I’ve been navigating some health concerns and I genuinely appreciate your patience and kindness throughout.
On the positive side, it has given me the push I needed to implement a lot of new systems and processes to help the business run a little more smoothly. My hope is that this year brings more ease and flow for all of us, and that these changes make working together simpler and more enjoyable.
I’ve put together this guide to keep you across everything important for 2026-27. There’s quite a bit happening with ATO changes and new tools, so please take a few minutes to read through. As always, if anything raises questions just get in touch.
Kym — Caloundra Accounting
Book Now
My books open for 2025-26 returns from 3 August 2026
I'll be ready to start working on 2025-26 tax returns from 3 August once the ATO system rollover and pre-fill data is available. Book early to secure your spot.
Book at caloundraaccounting.com.au →
How We Work Together
What to expect when working with me
I've introduced some new processes this year to make sure I have everything needed to complete your work on time and avoid unnecessary back and forth. Please take a moment to read the process that applies to you.
1Initial Zoom meeting booked & held
2Questionnaire completed prior to or after meeting
3Workpapers updated — all information confirmed
4Engagement letter sent & signed
550% deposit invoice raised & paid
6Work allocated — 4 week turnaround
7Final Review
8Completed & sent to client
1Questionnaire completed and supporting documents sent through
2Book appointment if required (not necessary for everyone)
3Return prepared — 4 week turnaround
4Completed & sent to client with engagement letter attached
Annual Tax Compliance applies to all companies, trusts, partnerships and family groups (e.g. husband & wife with SMSF or company). No work commences until the deposit is received.
Engagement letters: All clients are required to have a signed engagement letter in place. For Annual Tax Compliance clients this is completed before work begins. For individual returns, your engagement letter will be attached to your completed tax return.
Key Dates
Your 2026-27 lodgement timeline
All the key dates in one place. Where both dates are shown, the first is the standard deadline and the second is the extended deadline available to clients with a registered tax agent.
1 Jul 2026
New Year
2026-27 Financial Year Begins
New income tax rates apply. Updated fees and processes start from this date.
Payday Super now law — see Important Changes below
14 Jul 2026
Payroll
STP Finalisation Deadline
Single Touch Payroll finalisation for 2025-26 must be lodged by 14 July. Employee income statements are marked as tax ready from this date.
28 Jul 2026Agent: 25 Aug
BAS — Q4
Q4 BAS Due — Apr to Jun 2026
Self-lodge: 28 July 2026
Registered Tax Agent: 25 August 2026
3 Aug 2026
Tax Returns
2025-26 Tax Return Season Opens
I'll begin preparing 2025-26 returns from 3 August. Book your appointment or send through your documents early to lock in your place.
28 Aug 2026
Reporting
TPAR — Taxable Payments Annual Report
Applies to businesses in building, construction, cleaning, courier, IT and security that pay contractors. Clients generally lodge this directly. Get in touch if you need a hand.
28 Oct 2026Agent: 25 Nov
BAS — Q1
Q1 BAS Due — Jul to Sep 2026
Self-lodge: 28 October 2026
Registered Tax Agent: 25 November 2026
31 Oct 2026
Tax Returns
Self-Lodgers Deadline
If you're not using a tax agent, your 2025-26 return must be lodged by 31 October 2026.
1 Mar 2027
BAS — Q2
Q2 BAS Due — Oct to Dec 2026
Self-lodge: 1 March 2027 (28 Feb falls on a Sunday)
Registered Tax Agent: 1 March 2027
31 Mar 2027
SMSF
SMSF Annual Return — First-Time Lodgements Only
31 March applies to first-time SMSF lodgements only. Your independent audit must be complete before lodgement, so please don't leave this to the last minute.
15 May 2027
Tax Returns · SMSF
Agent Lodgement Deadline — All 2025-26 Returns
The final deadline for all 2025-26 individual, company, trust, partnership and SMSF returns lodged via a registered tax agent. Please be in touch well before this date if you're still waiting on documents.
28 Jul 2027Agent: 25 Aug
BAS — Q4
Q4 BAS Due — Apr to Jun 2027
Self-lodge: 28 July 2027
Registered Tax Agent: 25 August 2027
Important Changes
What's new for 2026-27
Payday Super — now law from 1 July 2026. Super must now be paid at the same time as wages, not quarterly. Contributions must reach your employee's fund within 7 business days of each payday. Your payroll software needs to be updated before 1 July. The ATO's Small Business Superannuation Clearing House is also closing so if you currently use it, you'll need to move to an alternative. Please get in touch if you need any help getting this sorted.
Income tax cut from 1 July 2026. The marginal tax rate on income between $18,201 and $45,000 drops from 16% to 15%. Most taxpayers will see up to $268 less in tax for 2026-27. A further cut to 14% on the same bracket is already legislated for 1 July 2027.
New $1,000 instant deduction for workers — please read carefully. From 2026-27, eligible employees may be able to claim up to a $1,000 deduction for work-related expenses without itemising receipts. This is a tax deduction, not a $1,000 tax refund. The expenses must have been actually paid by you during the year and you need to be able to show how they relate to your income. If your actual work-related expenses are over $1,000, you still need to claim the actual amount with receipts as usual.
$20,000 instant asset write-off — proposed as permanent from 1 July 2026. As part of the 2026-27 Budget, the Government has announced the $20,000 instant asset write-off for small businesses will be made permanent. This means eligible small businesses with turnover under $10 million can immediately deduct the full cost of assets under $20,000 in the year they are purchased and used, rather than depreciating them over time. The threshold applies per asset so multiple purchases can each qualify. Please note: this measure has not yet passed into law. We'll keep you updated as this progresses.
Reminder — ATO interest charges are not tax deductible. Interest charged by the ATO on outstanding debts (the General Interest Charge) has not been deductible since 1 July 2025. If you're carrying an ATO debt, the cost is now higher so please reach out and we can look at options together.
My Fees
Current pricing — all amounts exclude GST
My pricing reflects the increasing complexity of ATO compliance and obligations under the new TASA requirements. I really appreciate your ongoing support.
BAS Lodgement
from $130
Per activity statement
Individual Tax Return
from $200
Base price — complexity may vary
Financial Statements
from $1,000
Base price — complexity may vary
Company / Trust / Partnership Tax Returns
from $250
Base price — complexity may vary
Tax & Business Advice
from $200/hr
Per hour
Bookkeeping & System Training
from $130/hr
Per hour
All fees above are exclusive of GST. GST will be added to your invoice at the standard rate of 10%.
Deposit policy. A 50% deposit is now required upfront for all Annual Tax Compliance work for companies and trusts, and for any engagement quoted above $500. I will confirm fees with you before commencing any 2025-26 work.
Client Portal
Your secure document home — SuiteFiles Connect
I'm rolling out client portals through SuiteFiles Connect so you'll have one secure place for all your important documents. No more hunting through old emails to find your tax return or BAS statements.
Your documents
All in one place
Secure access
Password protected
Notifications
Know when docs arrive
Your privacy matters. SuiteFiles Connect is a fully encrypted, secure platform. Sharing documents through your portal rather than email protects your private and sensitive financial information from interception or being sent to the wrong address.
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Stay tuned for your invitation!
An email will be coming to your inbox later this year with everything you need to connect to your SuiteFiles Connect portal and access your documents.
