General information
An explanation of a rule does not establish that it applies to your business. Entity type, registrations, activities, turnover, workforce, locations and transitional provisions can change the result. Consult the cited official material and obtain advice for your circumstances.
Tools and dates
Public tools are indicative planning aids. They do not file applications, calculate every exception, set a binding professional fee or guarantee an approval. Calendar records must be checked against the applicable period and any official extension.
No guaranteed outcomes
We do not guarantee registration, refund, assessment, appeal or other regulatory outcomes. The relevant authority determines those matters. A service proposal explains the work we can carry out and its limitations.
Urgent matters
A website enquiry is not a substitute for protecting a response, appeal or payment deadline. State any urgent date in your enquiry and ensure your appointed adviser has expressly accepted responsibility for the matter.
Kosha.Services · Updated 2 October 2026