https://kainosconsultants.com.au/insights/ Kainos Consultants is an Australian firm of accountants and business advisers. Accounting, business structuring, entrepreneurship through acquisition, and buying or selling a business. en-au https://kainosconsultants.com.au/insights/13-week-cash-flow-forecast/https://kainosconsultants.com.au/insights/13-week-cash-flow-forecast/Tue, 27 Oct 2026 00:00:00 GMTAccountingA step-by-step guide to building a rolling 13-week cash flow forecast so you can see cash pressure coming and act before it becomes a problem. https://kainosconsultants.com.au/insights/bucket-companies-explained/https://kainosconsultants.com.au/insights/bucket-companies-explained/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringHow a bucket company caps tax on family trust income, why the money must really be paid, and the Division 7A and other traps that catch business owners out. https://kainosconsultants.com.au/insights/buying-vs-starting-a-business/https://kainosconsultants.com.au/insights/buying-vs-starting-a-business/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessShould you buy an existing business or start your own? An honest look at cost, risk, cash flow and lifestyle for Australians weighing up both paths. https://kainosconsultants.com.au/insights/asset-sale-vs-share-sale/https://kainosconsultants.com.au/insights/asset-sale-vs-share-sale/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessSelling the business assets or selling the company shares changes tax, risk, contracts and staff for both sides. Here is how the two structures differ. https://kainosconsultants.com.au/insights/aml-ctf-reforms-2026/https://kainosconsultants.com.au/insights/aml-ctf-reforms-2026/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthAustralia's AML/CTF regime now covers accountants, lawyers, conveyancers and real estate agents. What firms must do and what clients should expect to be asked. https://kainosconsultants.com.au/insights/balance-sheet-for-business-owners/https://kainosconsultants.com.au/insights/balance-sheet-for-business-owners/Tue, 27 Oct 2026 00:00:00 GMTAccountingWhat the balance sheet shows, how assets, liabilities and equity fit together, and the warning signs every business owner should know how to spot. https://kainosconsultants.com.au/insights/discretionary-trusts-explained/https://kainosconsultants.com.au/insights/discretionary-trusts-explained/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringHow discretionary family trusts work in Australia, what they can and cannot do for tax and asset protection, and the rules trustees must follow each year. https://kainosconsultants.com.au/insights/earn-outs-explained/https://kainosconsultants.com.au/insights/earn-outs-explained/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessAn earn-out ties part of a business sale price to future performance. Learn how earn-outs work, how to set fair targets, and the disputes to avoid. https://kainosconsultants.com.au/insights/employee-entitlements-on-sale/https://kainosconsultants.com.au/insights/employee-entitlements-on-sale/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessHow staff, accrued leave and other entitlements are dealt with when an Australian business is sold, and the points buyers and sellers need to agree early. https://kainosconsultants.com.au/insights/building-wealth-outside-your-business/https://kainosconsultants.com.au/insights/building-wealth-outside-your-business/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthWhy business owners should build wealth beyond the business, and the general principles of paying yourself, buffers, debt, structure and diversification. https://kainosconsultants.com.au/insights/bas-preparation-checklist/https://kainosconsultants.com.au/insights/bas-preparation-checklist/Tue, 27 Oct 2026 00:00:00 GMTAccountingA step-by-step checklist for preparing your business activity statement accurately, from reconciling the books to checking GST, PAYG and the final figures. https://kainosconsultants.com.au/insights/division-7a-loans/https://kainosconsultants.com.au/insights/division-7a-loans/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringHow Division 7A treats money you take from your private company, how a complying loan agreement works, and practical steps to avoid an unexpected dividend. https://kainosconsultants.com.au/insights/financial-due-diligence-checklist/https://kainosconsultants.com.au/insights/financial-due-diligence-checklist/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessA practical financial due diligence checklist for buying an Australian business, covering accounts, tax, cash flow, debts, staff entitlements and the lease. https://kainosconsultants.com.au/insights/gst-going-concern/https://kainosconsultants.com.au/insights/gst-going-concern/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessWhen the sale of a business can be GST-free as a going concern, the conditions both parties must meet, and what goes wrong when they are missed. https://kainosconsultants.com.au/insights/business-funding-options/https://kainosconsultants.com.au/insights/business-funding-options/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthA plain guide to how Australian businesses raise money, from bank debt and invoice finance to equity, hybrids and grants, and how to match each to the need. https://kainosconsultants.com.au/insights/chart-of-accounts-that-helps/https://kainosconsultants.com.au/insights/chart-of-accounts-that-helps/Tue, 27 Oct 2026 00:00:00 GMTAccountingHow to design a chart of accounts that gives you useful reports, keeps GST and tax treatment clean, and grows with your business instead of fighting it. https://kainosconsultants.com.au/insights/holding-company-structures/https://kainosconsultants.com.au/insights/holding-company-structures/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringHow a holding and operating company structure separates trading risk from valuable assets, how profits move between them, and the limits of the protection. https://kainosconsultants.com.au/insights/finding-businesses-for-sale/https://kainosconsultants.com.au/insights/finding-businesses-for-sale/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessWhere to find businesses for sale in Australia, from brokers and online listings to off-market approaches that reach owners before they advertise. https://kainosconsultants.com.au/insights/how-much-is-my-business-worth/https://kainosconsultants.com.au/insights/how-much-is-my-business-worth/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessHow buyers and advisers value Australian small and medium businesses, what normalised earnings are, and why the number on paper may not be the price. https://kainosconsultants.com.au/insights/buy-sell-agreements/https://kainosconsultants.com.au/insights/buy-sell-agreements/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthWhat a buy-sell agreement does, the events it should cover, how buyouts are valued and funded, and the tax and legal issues business partners need to plan for. https://kainosconsultants.com.au/insights/choosing-accounting-software/https://kainosconsultants.com.au/insights/choosing-accounting-software/Tue, 27 Oct 2026 00:00:00 GMTAccountingHow to choose accounting software for an Australian business, covering bank feeds, GST and BAS, payroll and STP, reporting, integrations and switching. https://kainosconsultants.com.au/insights/partnerships-explained/https://kainosconsultants.com.au/insights/partnerships-explained/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringHow business partnerships work in Australia, how partners are taxed, the liability each partner carries, and when a company or trust is a better choice. https://kainosconsultants.com.au/insights/first-100-days-after-buying/https://kainosconsultants.com.au/insights/first-100-days-after-buying/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessWhat to do in the first 100 days after buying a business, from settlement and staff to cash flow, customers and the changes that should wait a while. https://kainosconsultants.com.au/insights/information-memorandum/https://kainosconsultants.com.au/insights/information-memorandum/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessWhat an information memorandum for a business sale should contain, what to leave out, and how to keep it accurate so it helps rather than hurts the deal. https://kainosconsultants.com.au/insights/family-business-succession-planning/https://kainosconsultants.com.au/insights/family-business-succession-planning/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthHow family business owners can plan the handover of ownership and management, treat children fairly, manage tax and keep both the business and family intact. https://kainosconsultants.com.au/insights/gst-registration-basics/https://kainosconsultants.com.au/insights/gst-registration-basics/Tue, 27 Oct 2026 00:00:00 GMTAccountingA plain guide to GST for Australian businesses, covering when you must register, how GST is charged and claimed, and the records you need to keep. https://kainosconsultants.com.au/insights/restructuring-an-existing-business/https://kainosconsultants.com.au/insights/restructuring-an-existing-business/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringWhat to weigh before restructuring an established business, from CGT and duty to rollovers, contracts and staff, plus a practical checklist for the move. https://kainosconsultants.com.au/insights/sde-vs-ebitda/https://kainosconsultants.com.au/insights/sde-vs-ebitda/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessSDE and EBITDA measure business earnings in different ways. Learn which one applies, how to normalise the figures, and why it changes the price you pay. https://kainosconsultants.com.au/insights/letters-of-offer-and-heads-of-agreement/https://kainosconsultants.com.au/insights/letters-of-offer-and-heads-of-agreement/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessWhat a letter of offer or heads of agreement should cover in a business sale, which terms should bind, and why agreeing the key points early saves money. https://kainosconsultants.com.au/insights/kpis-worth-tracking/https://kainosconsultants.com.au/insights/kpis-worth-tracking/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthThe financial and operating measures that tell Australian business owners how their business is really performing, and how to build a simple monthly dashboard. https://kainosconsultants.com.au/insights/management-accounts-vs-compliance-accounts/https://kainosconsultants.com.au/insights/management-accounts-vs-compliance-accounts/Tue, 27 Oct 2026 00:00:00 GMTAccountingCompliance accounts satisfy the ATO and regulators, management accounts help you run the business. Here is what each does and why you need both. https://kainosconsultants.com.au/insights/shareholders-agreements/https://kainosconsultants.com.au/insights/shareholders-agreements/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringWhat a shareholders agreement covers, why a company constitution is not enough, and the exit, funding and deadlock issues co-owners should settle early. https://kainosconsultants.com.au/insights/self-funded-search-vs-search-fund/https://kainosconsultants.com.au/insights/self-funded-search-vs-search-fund/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessSelf-funded search or search fund? Compare ownership, control, funding and risk to decide which path to buying a business suits you in Australia. https://kainosconsultants.com.au/insights/preparing-your-business-for-sale/https://kainosconsultants.com.au/insights/preparing-your-business-for-sale/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessThe work that lifts your sale price happens well before you list. A practical 12–24 month plan for Australian business owners getting ready to sell. https://kainosconsultants.com.au/insights/paying-yourself-as-a-business-owner/https://kainosconsultants.com.au/insights/paying-yourself-as-a-business-owner/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthHow Australian business owners take money out of a sole trader, partnership, company or trust, and the tax and cash flow points to plan for each year. https://kainosconsultants.com.au/insights/month-end-close-small-business/https://kainosconsultants.com.au/insights/month-end-close-small-business/Tue, 27 Oct 2026 00:00:00 GMTAccountingA practical month-end close routine for Australian small businesses to reconcile, review and lock the books so your monthly numbers can be trusted. https://kainosconsultants.com.au/insights/sole-trader-vs-company/https://kainosconsultants.com.au/insights/sole-trader-vs-company/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringSole trader or company? Compare tax, liability, cost and paperwork, and learn the signs that it is time to move your business into a company structure. https://kainosconsultants.com.au/insights/setting-acquisition-criteria/https://kainosconsultants.com.au/insights/setting-acquisition-criteria/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessClear acquisition criteria save months of wasted searching. Learn how to set industry, size, location, price and role criteria before buying a business. https://kainosconsultants.com.au/insights/red-flags-buyers-find/https://kainosconsultants.com.au/insights/red-flags-buyers-find/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessThe issues buyers and their accountants most often find in a business's financial records during due diligence, and how sellers can fix them before a sale. https://kainosconsultants.com.au/insights/preparing-a-business-loan-application/https://kainosconsultants.com.au/insights/preparing-a-business-loan-application/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthWhat Australian lenders look for in a business loan application, the documents to prepare, and how to present your numbers so a credit team can say yes. https://kainosconsultants.com.au/insights/payroll-stp-super-essentials/https://kainosconsultants.com.au/insights/payroll-stp-super-essentials/Tue, 27 Oct 2026 00:00:00 GMTAccountingWhat Australian employers need to know about running payroll, reporting through Single Touch Payroll and paying superannuation correctly and on time. https://kainosconsultants.com.au/insights/structuring-for-a-future-sale/https://kainosconsultants.com.au/insights/structuring-for-a-future-sale/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringHow the structure you choose now affects the price, tax and ease of selling your business later, and what to put in place three to five years before a sale. https://kainosconsultants.com.au/insights/vendor-finance-explained/https://kainosconsultants.com.au/insights/vendor-finance-explained/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessVendor finance lets the seller fund part of a business sale. See how it works in Australia, why sellers agree to it, and what buyers should negotiate. https://kainosconsultants.com.au/insights/small-business-cgt-concessions/https://kainosconsultants.com.au/insights/small-business-cgt-concessions/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessAn outline of the four small business CGT concessions, the eligibility tests and the active asset test, and why sellers should get advice before acting. https://kainosconsultants.com.au/insights/smsf-and-business-real-property/https://kainosconsultants.com.au/insights/smsf-and-business-real-property/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthHow a self-managed super fund can hold the premises a business trades from, the rules that apply, the risks to weigh, and why licensed advice comes first. https://kainosconsultants.com.au/insights/reading-your-profit-and-loss/https://kainosconsultants.com.au/insights/reading-your-profit-and-loss/Tue, 27 Oct 2026 00:00:00 GMTAccountingA practical guide to reading your profit and loss statement, from revenue and gross margin to overheads and net profit, and the questions to ask of it. https://kainosconsultants.com.au/insights/unit-trusts-for-co-owners/https://kainosconsultants.com.au/insights/unit-trusts-for-co-owners/Tue, 27 Oct 2026 00:00:00 GMTBusiness structuringWhy unit trusts suit unrelated co-owners of a business or property, how fixed entitlements work, and what to settle in a unitholders agreement upfront. https://kainosconsultants.com.au/insights/what-is-entrepreneurship-through-acquisition/https://kainosconsultants.com.au/insights/what-is-entrepreneurship-through-acquisition/Tue, 27 Oct 2026 00:00:00 GMTBuying a businessEntrepreneurship through acquisition means buying an established business and running it yourself. Here is how it works in Australia and who it suits. https://kainosconsultants.com.au/insights/working-capital-and-stock-adjustments/https://kainosconsultants.com.au/insights/working-capital-and-stock-adjustments/Tue, 27 Oct 2026 00:00:00 GMTSelling a businessHow stock, working capital and other settlement adjustments change what a buyer pays and a seller receives, and how to agree them before they cause a dispute. https://kainosconsultants.com.au/insights/super-basics-for-business-owners/https://kainosconsultants.com.au/insights/super-basics-for-business-owners/Tue, 27 Oct 2026 00:00:00 GMTFinance & growthSuper from both sides of the desk: your obligations as an employer, how your own retirement saving works, and the general principles to discuss.