The Complete Accounting Guide to Australia
Accounting & tax intelligence
Every jurisdiction,
structured the same way.
Rates, thresholds, filing calendars, authorities and forms — organised into identical modules for every country, so the answer for one place is found the same way as the answer for any other. Sample figures are labelled as such.
Coverage
Where the research stands today
Colour here describes our writing, not the world. It shows which jurisdictions have written modules — whether a given figure has been checked against a source is shown on the block itself.
Coverage
Hover or focus any country to see what has actually been written for it.
All 195 jurisdictions have written modules you can open. Whether each individual figure has been checked is a separate question, shown per block.
- Published195Modules written and readable
- In progress0Being drafted now
- Planned0Scheduled, nothing written
- Not in the registryOutside the 195 countries we track today
The country model
One structure, repeated everywhere
Every country profile is assembled from the same 26 module types. A module is either written, scheduled, or explicitly marked not applicable — so an empty space is always an answer rather than a silence.
Accounting Overview
How accounting works in the jurisdiction, who must keep books, and under which law.
Accounting Standards
The reporting frameworks in force and which entities apply them.
Bookkeeping Requirements
Books and records that must be maintained, in what form and for how long.
Chart of Accounts
Prescribed or conventional account structures.
Financial Reporting
Statements required, their content and their presentation.
Statutory Accounts & Filing
What is filed with the registrar, by when and in what format.
Audit Requirements
Audit thresholds, exemptions and who may sign an opinion.
Record Retention
Statutory retention periods and acceptable storage media.
Corporate Income Tax
Charge, rates, base, reliefs, groups and payment mechanics.
Personal Income Tax
Bands, allowances and the assessment cycle for individuals.
VAT / GST
Registration, rates, returns and the treatment of cross-border supplies.
Sales & Use Tax
Sub-national transaction taxes, nexus and marketplace rules.
Payroll Taxes
Wage withholding, social contributions and payroll reporting.
Employer Obligations
Registration, pensions, insurance and employee documentation.
Withholding Tax
Domestic and treaty rates on dividends, interest and royalties.
Deductions & Allowances
What is deductible, what is disallowed, and the limits that apply.
Depreciation & Capital Allowances
Tax depreciation methods, pools, rates and first-year reliefs.
Transfer Pricing
Documentation thresholds, methods and local filing duties.
Invoicing Rules
Mandatory invoice content, numbering, currency and language.
E-Invoicing
Mandates, formats, clearance models and rollout phases.
Filing Procedures
Portals, credentials, agent authorisation and submission mechanics.
Deadlines & Calendar
Every recurring obligation with its rule and its penalty exposure.
Tax Authorities
Who administers what, and where the official guidance lives.
Official Forms
Named forms and returns with their purpose and filer.
Foreign Business Setup
Establishing, registering and reporting as a non-resident business.
Latest Changes
Amendments in force, announced or under consultation.
Written profiles
Countries with modules you can read now
These profiles have written content in place, and each module records the authority it came from.
Reference layer
The things you actually look up
Beyond the written modules, each country carries a register of the bodies that regulate it, the dates that bind it, and the forms it files.
318
Authorities
Tax bodies, registrars and standard-setters, most linking to their official site.
223
Filing deadlines
Recurring dates tied to the module and authority that set them.
5,277
Content blocks
Rate tables, rules, procedures and notes.
160
Library titles
Catalogued guides mapped to countries and subject categories.
By region
How coverage is distributed
The same counts as the map, arranged so you can see which regions are furthest along.
| Region | Written | Countries | Modules | |
|---|---|---|---|---|
| Africa | 54 | 54 | 1404 | |
| Asia | 47 | 47 | 1222 | |
| Europe | 45 | 45 | 1170 | |
| Americas | 35 | 35 | 910 | |
| Oceania | 14 | 14 | 364 | |
Library
Long-form guides, per country and per subject
The catalogue is structured on the same country and module taxonomy, so a title always sits next to the profile it belongs to.
Austria Tax Handbook
Payroll and Employer Compliance in Germany
VAT and Indirect Tax Manual: Brazil
Recorded positions
How the rules read today
Standing positions captured against the country and module they belong to. These are current-state notes, not a dated change history.
Every position below is sample data. These are illustrative placeholders written to shape the page, not statements checked against a source — do not rely on them.
- United Arab Emiratesregime
A national e-invoicing programme is being introduced in phases
- United Arab Emiratesnew tax
Federal corporate tax applies to financial years beginning on or after 1 June 2023
- United Kingdomregime
Corporation tax operates a two-rate structure with marginal relief
- United Kingdomregime
VAT records and returns are handled digitally under Making Tax Digital
- United Statesregime
Sales tax collection duties can arise from economic activity alone
On the roadmap
Not built yet
These are the products the reference layer is being built to support. They are listed here as plans, not as features — none of them are live.