Audit triggers + common mistakes

$250,000 combined-income threshold, the release-authority deadline, and the SG-only trap.

The $250k gate, the four tests, and when a business loss reduces your salary tax bill vs gets quarantined.

88¢/km capped at 5,000 km vs logbook with no cap. When each wins, with a logged-ute example.

Fixed rate vs actual cost, what 70¢ covers, separately deductible depreciation, and historical rates.

Rideshare, short-stay, crypto, marketplaces, foreign accounts, CARF 2026 — what the ATO has before you lodge.

GST-free exports count toward the $75,000 threshold even though no GST is charged. Common freelancer mistake.

Personal services income, the four tests, and the 80% unrelated-clients gate.

Loans from a Pty Ltd to a shareholder/associate: minimum yearly repayments, benchmark rate, and the deemed dividend trap.

Response register, deadlines, and how the ATO escalates an unanswered notice.