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Fair Work Act 2009
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Starting your business checklist
Are you new to business? The Australian Government's Starting your business checklist will guide you through the various stages of your business including before you start, when you start, when you buy and when you run your business.

Growing your business checklist
Whether you're increasing staff, diversifying products or services, exporting goods, franchising your business or simply moving to bigger premises - the Growing your business checklist covers many of the issues needed to help you grow your business.

Desktop Business Assistant
Free desktop tool with access to current news and features, quick links to business.gov.au services and our business.gov.au search.

Business consultation website
Register. Be consulted. Have your say.

Government & business associations directory
This directory contains details for federal, state, territory and local governments and business associations.

Events calendar
This events calendar contains business workshops, information sessions and training events for your business.

business.gov.au checklists
The business.gov.au Starting your business checklist and Growing your business checklist will guide you through the various stages of your business, whether you're just starting or ready to grow.

What do I need before I get started?
Before you get started in business, there are a number of questions you need to ask yourself.

Am I ready?
Are you ready to venture into business? Operating a small business is not just about working for yourself, it's also about having the necessary skills and expertise to succeed.

How can I get advice & support?
You can take advantage of a broad range of advice and support offered by the Australian Government.

What type of business should I start?
Do you want to start a new business, or would it be better to buy an already established one?

Which business structure should I choose?
What type of business structure will you use? Will you be a sole trader, in a partnership, a company or a trust?

How do I choose a business name?
Choosing the right name will help ensure you're creating the right image for your business. It'll also help to distinguish it from your competitors.

How do I write a business plan?
Once you've conducted research into the feasibility of your new business you're ready to write your business plan.

How do I write a marketing plan?
A marketing plan assists you to integrate your total marketing effort. It ensures a systematic approach to developing products and services to meet and satisfy your customers' needs.

How do I develop an export plan?
Once you've decided to sell your products overseas you need to develop an export plan.

How do I develop a succession plan?
Nobody likes to think about it, but it's inevitable that one day you'll leave your business, so it's important that you plan for that day.

What planning tools can help me
A variety of government checklists and planning templates are available to assist you.

Are you ready checklists
Useful checklists and tools to help you find out if you are ready to start a business.

Business plan guides & templates
Useful templates and tools to help you develop a business plan.

Marketing plan guides
Useful templates and tools to help you develop a marketing plan.

Export plan guides & tools
Useful templates and tools to help you develop an export plan.

Starting a new business
You've decided to go into business, completed your market research and written your business plan. Now you're ready to take the next step, but where do you begin when starting a new business?

How can I get advice & support?
You can take advantage of a broad range of advice and support offered by the Australian Government.

How do I make my business more innovative?
Innovation is not just about inventions. It's about new ideas and responding to new trends and market conditions, or improving existing products and services.

How do I manage my finances?
Good financial management is critical to the ongoing success of your business.

How can I find a business loan?
Choosing the right kind of business finance can be difficult. Banks and other lenders offer a range of business loans including overdrafts, lines of credit and fully drawn advances.

What are my taxation obligations?
Understanding your taxation obligations is important when starting up a new business. Various federal, state and local government taxes and rates can apply, depending on the size and location of your business.

What are the legal requirements?
One of the first things you need to find out when you're starting out is what laws apply to your new business.

What do I need to register for?
The type of business you conduct determines what you need to register for.

How do I set up operations
Setting up your business operations involves many different aspects.

What licences & permits do I need?
It's important for you to find out the licensing requirements that apply to your new business.

How do I promote my business?
How to promote your business through marketing, advertising and networking.

Starting a home-based business
People intending to use their home as a place of business often have to comply with particular state, territory and local government regulations.

Starting as an independent contractor
The new independent contractors law could possibly affect your tax, occupational health and safety and other obligations.

How do I determine my status?
It is possible to be an employee for some work and a contractor for other work.

What are my taxation obligations?
As a contractor, you may have to pay tax at a different rate to employees.

What are my employment entitlements?
Find out what your entitlements are for superannuation, OH&S and workers compensation.

How is my intellectual property affected?
Although you may have contributed to or created material, products and ideas as a contractor, you may not be entitled to intellectual property ownership such as copyright.

Buying an established business
If you plan to buy an existing business, carefully analyse both the advantages and disadvantages.

Succession planning
Nobody likes to think about it, but it's inevitable that one day you will leave your business. Whether you decide to sell up, retire or have to get out of business due to health reasons, it's important that you plan for that day.

Selling your business
Selling your business is one of the most important decisions you'll have to make. Deciding how much your business is worth is one of the main issues you'll need to consider.

Closing your business
When closing a small business you need to address a number of issues.

Bankruptcy & insolvency
If you can't pay your business debts, and haven't been able to reach an agreement with your creditors, then you may decide to go bankrupt.

Deregistering or winding up a solvent company
If you're going to end your business, you may decide to wind up the company, or simply deregister it.

Cancel your business name
If a business name is no longer required you'll need to complete and lodge the appropriate forms with your relevant state governments.

Transferring ownership
At some point you may need to transfer part or all of your ownership of a business to your children or bring in a new business partner.

Taxation issues
You must tell the Tax Office if you have ceased trading or your business has been sold. You must also cancel your various registrations.

Dealing with employees
When a member of your staff leaves your employment, you'll generally have to make some sort of final payment to them.

Getting connected
There are a number of useful guides, information and resources to help you get your online business connected.

Setting up your website
Once you've bought your equipment - the computer and software you need to run your business - you're ready to plan, design and build your website.

Legal consumer obligations
The legal aspects of e-business are all about managing risks. It is important to ensure your website contains accurate information that complies with current law. Good online business practices will also encourage customers to come back to your website.

Intellectual property
Various intellectual property issues will arise with respect to your e-business.

Privacy
The Privacy Act 1988 regulates the way that businesses can collect, use, keep secure and disclose personal information.

Spam
Spam is electronic junk mail - unwanted messages sent to your email account or mobile phone. It can be a costly and inconvenient nuisance to your business.

Trade practices
Misleading or deceptive conduct is illegal under the consumer provisions of the Trade Practices Act.

Security & fraud
If your business is connected to the internet, it's your responsibility to protect your business data and information against unwanted intruders.

Grants & assistance to get online
Government programs do not generally provide working capital. However, there are a small number of programs that may be applicable to your business.

IT Training
Learning how to use your computer and its software packages will maximise the effectiveness of your new website.

Hiring people
If you want to hire someone, you need to decide on their employment status and find out what requirements there are for each status. There are also a number of obligations and laws that you need to be aware of when hiring people.

Recruitment
If you need to employ someone, consider what you want the employee to do and what skills you require. Also consider the employment conditions, level of pay and other costs of employment, including the physical accommodation of the worker.

Employment status of workers
The people working in your business can fall under a range of categories of employment. Each has a different set of obligations for you, the employer, and the people who work for you.

Hiring apprentices & trainees
Taking on apprentices and trainees can provide real benefits for your business. Your new apprentice or trainee can contribute significantly to your bottom line, with practical skills and knowledge acquired through their training.

Hiring people from overseas
Employing workers from overseas can give your business a real advantage, by introducing new ideas and technologies.

Equal employment opportunity & anti-discrimination
In Australia, national and local laws cover equal employment opportunity and anti-discrimination in the workplace. All employers are required by these laws to create a workplace free from discrimination and harassment.

Incentives & support
Finding people with the right skills for your business can be difficult. Have you considered taking on people facing barriers to employment?

Employer obligations
If you operate a small business you need to know all about your obligations to employees and other people who perform work for you. Under common law employers and employees have certain obligations or duties to each other.

Legal obligations
Your obligations to employees and other workers come from a variety of sources - federal, state/territory laws, industrial awards and agreements, tribunal decisions and contracts of employment (whether they are written or verbal).

Paperwork
Good business records help you manage your business and make sound business decisions. They are also useful if you want to sell your business.

Staff health & safety
As a small business owner you have certain rights and responsibilities regarding health and safety in your workplace.

Taxation superannuation obligations
If your business has employees or contractors then you'll need to know how to meet your tax obligations.

Insurance
It's your responsibility as an employer to maintain certain insurance, including workers compensation and public liability.

Employee entitlements
You must ensure when you take on new employees that you're aware of their entitlements.

Wages & conditions
In Australia, there are minimum standards for wages and working conditions.

Awards & agreements
Many jobs are covered by a federal or state industrial award. Awards outline the rights and obligations of employers and the legally binding minimum wage rates and employment conditions for employees.

Employee leave & holiday entitlements
Most workers are paid for public holidays, except for contract workers and casual employees who are paid for hours worked.

Skills development training
Your business environment is constantly changing, so you need to ensure that the knowledge and skills of your staff keep pace with those changes. Investing in developing skills can benefit your staff and your business.

Assess your training needs
Research shows that training your employees can bring your business an increase in productivity, profits, motivation and higher customer satisfaction.

Training providers
Registered training organisations (RTOs) are authorised to deliver nationally recognised training. There are around 5 000 RTOs in Australia, and all differ in terms of their products and services.

Funding & incentive schemes
There are a number of funding and incentive schemes designed to assist employers in training their staff.

Complaints disputes employee relations
All employers are required to create a workplace that is free from discrimination and harassment. These responsibilities are set out in a range of state and federal laws which help protect people from unlawful behaviour.

Harassment & bullying
As an employer, you should be aware of the legal risks associated with harassment and bullying and the steps that can be taken to minimise their potential liability.

Complaints & dispute resolution
Establishing a process to resolve complaints is an important part of your legal responsibilities as an employer.

Ending employment
Find out what tax implications and employer obligations apply during the resignation, redundancy or dismissal of an employee.

Business benefits and planning
Businesses with successful environmental management plans and practices not only help the environment but can also introduce significant benefits for their own business.

Business benefits
By introducing sound environmental management practices and reducing your environmental impact overall, your business can profit from cost savings through efficiency or productivity gains.

Environmental planning
Planning for your business is an important part of ensuring your business' success. Likewise, when you decide to make your business more environmentally friendly, you can expand your business plan to include environmental management strategies.

Licences and labelling
To ensure your business and the environment is protected, you need to know if your business activities fall under environmental legislation, licensing and labelling requirements.

Environmental legislation
All Australian businesses can play a part in environmental management, but whether environmental laws will affect your business directly will depend on your business activities.

Licences & permits
Approvals for environmental licences and permits can be obtained from federal, state and local environmental agencies, and the type of approval you need will depend on the jurisdiction and type of your business activity.

Standards and labelling
Certain goods or appliances manufactured or imported into Australia may need to comply with environmental standards before they can be sold. Each standard sets out a rating and labelling system to inform consumers on how efficiently a product uses an environmental resource, and has the added benefit of promoting suppliers with high rating products.

Minimising your impact
Without proper environmental management, businesses will have some degree of impact on the environment. There are however various ways you can minimise your impact and create significant savings for your business. Federal and state governments also provide various tools to help you achieve these savings.

Reporting
Before you can reduce your impact on the environment, you need to know which areas of your business are causing the most impact.

Sustainability
A way of reducing your business' impact on the environment is by using sustainable or renewable resources. By doing this, you can preserve resources for future generations.

Recycling
One of the simplest ways to minimise your business impact on the environment is to employ sound recycling practices. Not only does recycling reduce pollution, it conserves materials not easily replaced in the future.

Waste reduction
Developing or improving your waste management system can save you money, increase the efficiency of your workflow and improve the reputation of your business.

Tools and resources
Federal and state governments have a number of online tools, calculators, guides and databases available to help you make your business sustainable and environmentally friendly.

Environment grants and assistance
You can access grants and other funding programs for environmental projects from federal, state and territory governments and in some cases from your local council.

Federal government environment grants & assistance
This page provides an alphabetical listing of federal environmental grants and other assistance.

State and territory environment grants and funding
This page provides a listing of state and territory environmental grants and other assistance.

Advice, support & awards
You can take advantage of a broad range of advice, support and awards offered by the Australian Government.

Develop an export plan
Once you've decided to sell your products overseas you need to develop an export plan.

Customs requirements for exports
Exporting of goods from Australia is controlled by the Australian Customs and Border Protection Service (Customs).

Quarantine controls on exports
Australian Quarantine and Inspection Service (AQIS) regulates the export of food, live animals, animal products, fish, aquatic products, plants and grains.

Financial assistance for exporters
Promoting your product overseas is a costly exercise, however you may be eligible for assistance to help with the cost of developing your new overseas markets.

Information on exporting
There are a number of federal and state based resources available to help you get started with exporting.

Free Trade Agreements (FTAs)
There may be opportunities for Australian businesses to tender for work overseas, with the help of a Free Trade Agreement (FTA).

Fair trading laws
In Australia federal and state laws protect you, your business and your customers from unfair trading practices.

Complying with the Trade Practices Act
The Trade Practices Act (TPA) applies to just about every aspect of a business - for example, advertising, price setting, and transactions with other businesses or consumers.

Codes of Practice
Codes of Practice set out specific standards of conduct for an industry in relation to its customers. They are guidelines for fair dealing between you and your customers.

Customer service
Good customer service is essential to the continuing success of your business.

Dispute resolution
In every small business problems can arise from time to time between businesses, their customers, suppliers, partners and employees.

Product safety & standards
If you are a supplier or manufacturer you have an obligation to ensure that you market only safe products.

Product recalls
If a product is defective or unsafe, or likely to cause damage or injury in any way, it should be recalled as soon as possible.

Labelling
Labels are used by businesses to convey information about products, to promote features of products that may be attractive to the consumer, or to describe contents that the consumer can't see.

Retail leasing
A lease is a legally binding contract between you and a landlord. It allows you to occupy a shop or premises.

Warranties & refunds
You must make certain that the goods you sell fulfil certain conditions and warranties which are implied under the Trade Practices Act.

Collective bargaining
The collective bargaining process allows two or more competing businesses to negotiate a deal for the sale or purchase of products or services with a common customer or supplier.

Buying a new franchise
Buying a franchise gives you the right to run a business and sell a prescribed product or service. Before you buy a franchise, you should consider the same issues as when purchasing any other business in addition to the specific issues of franchising.

Consider whether this is the right opportunity for you and if you have the right skills and knowledge to run this type of business. Remember this is a significant financial investment, so as a franchisee, you should carefully consider your options.

It's important to understand that when you buy a franchise and sign the agreement, you are agreeing to run the business according to the requirements established in the contract. You are also bound by the Franchising Code of Conduct. Consider consulting a business adviser, accountant or solicitor for advice.

Complying with the Franchising Code of Conduct
All franchise businesses are required by law to comply with the Franchising Code of Conduct.

Entering into a franchise agreement
The franchise agreement is a legally binding document spelling out the rights and responsibilities of both the franchisor and franchisee.

Understanding your tax obligations
As a franchisee you need to know how your franchise payments and fees are treated for tax purposes.

Resolving franchising disputes
If a dispute occurs between you (the franchisee) and the franchisor and it cannot be resolved, the Office of the Mediation Adviser (OMA) may be able to assist you.

Franchising your own business
Once you establish a successful business, you could consider expanding your operations by franchising. Franchising is a way of selling the right to run a style of business and sell a product or service for a period of time.

Before you decide to franchise your business, you should ensure you have a successful and proven franchise model. Operating your own franchise model prior to selling a franchise can help prove your concept, establish demand and create sound processes and systems that can be repeated in each new franchise.

There is no specific franchise registration or approval process, but setting up is a legal process and can take some time. It is important that you plan thoroughly and seek professional advice from an accountant, solicitor or franchise consultant.

Complying with the Franchising Code of Conduct
As a franchisor, you are required by law to comply with the Franchising Code of Conduct.

Preparing your franchise agreement
A franchise agreement is a legal contract that outlines the rights and obligations of both the franchisor and the franchisee.

Understanding your tax obligations
As a franchisor, you need to understand your tax obligations and how franchising fees are treated for tax purposes.

Resolving franchising disputes
If a dispute occurs and it cannot be resolved between you (the franchisor) and a franchisee, the Office of the Mediation Adviser (OMA) can help you resolve it without going to court.

Expanding your franchise overseas
Franchising overseas will involve extensive research of your preferred country, especially details on their registration and legislative requirements for setting up a franchise.

State and territory grants and funding
Grants and other funding programs are available from your state or territory government.

ACT Government grants
A list of government assistance programs for businesses in the Australian Capital Territory.

NSW Government grants
A list of government assistance programs for businesses in New South Wales.

NT Government grants
A list of government assistance programs for businesses in the Northern Territory.

QLD Government grants
A list of government assistance programs for businesses in Queensland.

SA Government grants
A list of government assistance programs for businesses in South Australia.

TAS Government grants
A list of government assistance programs for businesses in Tasmania.

VIC Government grants
A list of government assistance programs for businesses in Victoria.

WA Government grants
A list of government assistance programs for businesses in Western Australia.

Advice & support
You can take advantage of a broad range of advice and support offered by the Australian Government.

Advice & support
When you're starting up a home-based business there's a wide range of government advice and support available.

Planning
To run a successful home business you need to be able to handle a wide variety of issues.

Getting started
When you set up your office, you may need new furniture, office equipment and information and communications systems.

Registration & licences for home-based businesses
Our registration and licences topic has information about registration for all new businesses, whether it's in your home or in an office.

Taxation for home-based business
As with any new business, you'll have a number of tax obligations to comply with when starting up.

Insurance for home-based businesses
As a home-based business you need to make sure you have the correct level of insurance to protect yourself.

Customs requirements
All goods imported into Australia must be cleared by the Australian Customs and Border Protection Service (Customs).

Prohibited & restricted goods
Some goods are prohibited or have restrictions so you need to check with the Australian Customs and Border Protection Service before you import them.

Quarantine requirements
Before you import goods, you need to find out if your goods fall under quarantine regulations.

Assistance for importers
Before you consider importing a product from overseas, check the Industry Capability Network (ICN) to find a competitive local supplier in Australia or New Zealand.

Labelling requirements
Labels are used by businesses to convey information about products, to promote features of products that may be attractive to the consumer, or to describe contents that the consumer can't see.

Types of insurance
Before choosing an insurance policy you will need to evaluate your business's insurance needs. Your insurance requirements vary considerably depending on the type of business you operate.

Assets & revenue insurance
There are many types of insurance available to protect your assets and revenue-generating capacity.

People insurance
There are different types of insurance you need to adequately insure yourself and your employees.

Liability insurance
There are different types of liability insurance you may need to consider to adequately insure your business.

Insurance for home-based business
If you are operating your business from home, then your existing home and contents insurance may not cover your business activities, or your clients when they visit your business.

Risk management
Risks to your business can arise for many reasons. Managing those risks is an important part of running your business.

Patents
A patent is a right granted for any device, substance, method or process, which is new, inventive and useful.

Trade marks
A registered trade mark gives you the exclusive legal right to use, license or sell your goods or services in Australia.

Copyright
Copyright provides legal protection for people who express ideas and information in certain forms.

Trade secrets/confidentiality
Common law protects you from people stealing your trade secrets, breaching confidentiality agreements and passing off trade marks.

Registered designs
If you are the owner of a product then you can register its design to protect the visual appearance.

Circuit layout rights
Circuit layout rights automatically protect original layout designs for integrated circuits and computer chips.

Plant Breeder's Rights
Plant Breeder's Rights (PBR) are exclusive commercial rights to a registered variety of plant.

Market research
Market research is a most valuable tool for all businesses. It's the process of gathering information to help you make informed decisions about the marketing of your business.

Government statistics
The Australian Bureau of Statistics (ABS) and various other government agencies provide a number of business or industry related statistics.

Marketing & advertising
Marketing is essential for your business survival and growth. It's such an important aspect of operating a successful business that you can't afford not to have at least a working knowledge of the various aspects of it.

Develop a marketing plan
A marketing plan assists you to integrate your total marketing effort. It ensures a systematic approach to developing products and services to meet and satisfy your customers' needs.

Your OH&S obligations
Under OH&S legislation you have legal obligations to ensure the health and safety of everyone in your workplace.

OH&S Acts, Regulations and Codes of Practice
There are OH&S Acts, regulations and codes of practice that employers need to abide by.

Getting started with OH&S
It's better to deal with safety issues before they become a problem - a planned approach to safety is essential for your business.

Accidents and injuries
Workplace injuries can have a big impact on your business. An injured worker is entitled to make a workers compensation claim where the injury occurs during the course of their employment.

Workers compensation requirements
Occupational health and safety laws require that injured workers have access to first aid, fair workers compensation and return to work rehabilitation.

Register for taxation
A range of taxes affect small business, so before you begin operating you'll need to know what you must do to comply with government taxation regulations.

Register for an Australian Business Number (ABN)
The Australian Business Number (ABN) is a unique 11 digit identifying number that businesses use when dealing with other businesses.

Register for Fringe Benefits Tax (FBT)
FBT is a tax payable by employers for benefits paid to an employee or the employee's associate in place of salary or wages.

Register for Goods & Services Tax (GST)
The Goods and Services Tax (GST) is a broad-based tax of 10 percent on the sale of most goods and services and other things in Australia.

Register for Pay As You Go (PAYG) withholding
Pay As You Go (PAYG) withholding is a legal requirement to withhold amounts for income tax purposes.

Register for a Tax File Number (TFN)
A Tax File Number (TFN) is a unique number issued by the Tax Office to individuals and organisations.

Register for Pay-roll Tax
Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month.

Notify changes to your business
Your business will inevitably change and grow - changes in your business circumstances may result in a need to change your business structure, your legal or trading name, your address and contact details.

Licences & permits
It's important for you to find out the licensing requirements that apply to your new business.

Register your business or company
Information about deciding on a business structure, registering your business name, company name, domain name or trade mark.

Decide on a business structure
You need to decide on the business structure that best suits your business needs. This decision will determine what type of registration procedures you need to take.

Register your business name
A business name is simply a name or title under which a person, or other legal entity, trades.

Register your company
If you decide that a company structure best suits your business, then you need to register as a company.

Register your domain name
Your domain name is your address on the internet and gives you an online identity or brand.

Register your trade mark
A registered trade mark gives you the exclusive right in Australia to use it as a brand and to legally stop imitators.

How to register
A range of taxes affect small business, so before you begin operating you'll need to know what you must do to comply with government taxation regulations.

Register for an Australian Business Number (ABN)
The Australian Business Number (ABN) is a unique 11 digit identifying number that businesses use when dealing with other businesses.

Register for Fringe Benefits Tax (FBT)
FBT is a tax payable by employers for benefits paid to an employee or the employee's associate in place of salary or wages.

Register for Goods & Services Tax (GST)
The Goods and Services Tax (GST) is a broad-based tax of 10 percent on the sale of most goods and services and other things in Australia.

Register for Pay As You Go (PAYG) withholding
Pay As You Go (PAYG) withholding is a legal requirement to withhold amounts for income tax purposes.

Register for a Tax File Number (TFN)
A Tax File Number (TFN) is a unique number issued by the Tax Office to individuals and organisations.

Register for Pay-roll Tax
Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month.

Taxes explained
There are a number of different taxes that can apply to your business, depending on your location and business activity.

Capital Gains Tax
Capital Gains Tax (CGT) is the tax that you pay on any capital gain you include on your annual income tax return.

Excise duties
Excise duty is a tax levied on certain types of goods produced or manufactured in Australia.

Fringe Benefits Tax
Fringe Benefits Tax (FBT) is a tax payable by employers for benefits paid to an employee or the employee's associate.

Goods & Services Tax
The Goods and Services Tax (GST) is a broad-based tax of 10 per cent on the sale of most goods and services and other things in Australia.

Income tax for business
Federal income tax is levied on the taxable income of a person or a business.

International tax
Residents and non-residents have different tax rates, which is why you need to find out what international tax obligations apply to you.

Land tax
Land tax is an annual state government tax payable by the owner of land.

Pay As You Go (PAYG) withholding
Pay As You Go (PAYG) withholding is a legal requirement to withhold amounts for income tax purposes.

Pay-roll tax
Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month.

Rates
Rates are property taxes charged by local government on properties in their municipal area.

Stamp duty
State and territory governments impose taxes on a range of paper and electronic transactions.

Tax concessions for small business entities
From 1 July 2007 eligible small business entities can access a number of tax concessions.

Taxes and superannuation for your workers
If your business has employees or contractors then you'll need to know how to meet your tax obligations.

Determine the status of workers
The status of your workers for tax purposes is important, as employees and contract workers involve different obligations.

Fringe Benefits Tax
Fringe Benefits Tax (FBT) is a tax payable by employers for benefits paid to an employee or the employee's associate.

Pay As You Go (PAYG) withholding
Pay As You Go (PAYG) withholding is a legal requirement to withhold amounts for income tax purposes.

Pay-roll tax
Pay-roll tax is a state tax on the wages paid by employers. It is calculated on the amount of wages you pay per month.

Superannuation
Running a business or employing people is likely to involve superannuation obligations. Most of your employees, whether full-time, part-time or casual, will be covered by the superannuation guarantee legislation.

Tax deductions
Deductions for costs incurred in running your business are allowable, provided the expenses are not of a private, domestic or capital nature.

Record keeping and reporting
Under tax law, you must keep records of all your business transactions. You're required to keep records relating to income tax, GST, payments to employees and business payments. Activity statements are used to report and pay your tax obligations, including PAYG, FBT and GST, and to pay deferred company and superannuation fund instalments.

Record keeping
Good business records help you manage your business and make sound business decisions.

Reporting activity statements
You make payments and report your obligations under the tax system using an activity statement.

Paying your taxes
Paying your tax online is a fast, convenient and secure way to do business. Find out how to pay your taxes, and which methods of payment are available.

Ending your business
You must tell the Tax Office if you have ceased trading or your business has been sold. You must also cancel your various registrations, such as Australian Business Number; Goods and Services Tax; Luxury Car Tax; Wine Equalisation Tax; Pay As You Go; or Diesel and Alternative Fuel Grant Schemes.

Selling to Government
Federal, state and territory government guidelines are available to assist you to plan, prepare and submit your tenders.

Government tender opportunities
Government websites in all states and territories list current, past and future tenders and contracts.

Resources for suppliers
There are useful resources for suppliers including the Useful resources for suppliers including the Endorsed Information and Communication Technology Multi Use List (ICT MUL) and Industry Capability Network.

Free Trade Agreements (FTAs)
There may be opportunities for Australian businesses to tender for work overseas, with the help of a Free Trade Agreement (FTA).