The numbers, shown openly
See what you could keep.
Four calculators owners keep asking us about. Real ATO figures for 2026–27, every assumption on the card, nothing hidden. Change any number and it updates as you type.
01 · Company tax and owner draw
What’s left for you after company tax?
Company pays tax on the profit, then pays you a franked dividend. Here’s what lands in your pocket.
$400,000
$2,000,000
Cash in your hand
$0
| Company tax rate applied | 25% |
| Company tax | $0 |
| Profit after company tax | $0 |
| Dividend paid | $0 |
| Franking credits attached | $0 |
| Extra personal tax on the dividend | $0 |
| Left in the company | $0 |
| Combined tax on the profit you drew | 0% |
Figures are capped at $100,000,000 for this calculator.
That’s more than the after-tax profit, so the dividend’s been capped at what’s there.
Assumptions · FY 2026–27 · illustrative · Figures checked 8 Oct 2026
- Resident tax rates 0 / 15 / 30 / 37 / 45% with brackets at $18,200, $45,000, $135,000 and $190,000, plus Medicare levy. No offsets or HELP.
- Medicare levy applied flat at 2%; low-income reductions and the surcharge are not modelled.
- Company rate 25% if it’s a base rate entity (turnover under $50,000,000 and no more than 80% passive income), otherwise 30%.
- Dividend fully franked at the rate the company pays. In real life the franking rate is set from last year’s figures, so it can differ.
- Doesn’t model wages vs dividends, super, payroll tax, Division 7A loans, trusts or other shareholders.
Sources: ATO tax rates (Australian residents); ATO company tax rate changes.
General information only. This doesn’t take into account your objectives, financial situation or needs. Rates shown are illustrative. Figures checked 8 Oct 2026. Not intended to be relied on for a decision about a financial product. Consider advice from an AFS licensee before acting.
02 · Super contributions
Extra super or extra pay?
Costs the business the same either way. What changes is the tax, and where the money ends up.
Extra kept by putting it in super
$0
| Paid as salary, you’d keep | $0 |
| Put into super, it lands as | $0 |
| Employer super guarantee | $0 |
| Total concessional contributions | $0 |
| Room left under the cap | $0 |
| Extra Division 293 tax | $0 |
Over the concessional cap on these numbers. The excess is taxed at your marginal rate, so this comparison stops being accurate.
Division 293 applies: income plus concessional contributions over the threshold means extra tax on some or all of the contributions.
Assumptions · FY 2026–27 · illustrative · Figures checked 8 Oct 2026
- Concessional cap $32,500; super guarantee 12% up to the maximum contribution base of $270,830.
- Super guarantee is worked out on qualifying earnings under Payday Super (from 1 Jul 2026).
- Contributions taxed at 15% in the fund. Division 293: extra 15% once income plus concessional contributions pass $250,000.
- Salary taxed at the same resident rates and Medicare levy as calculator 01. Salary is used as a stand-in for Division 293 income.
- Carry-forward of unused cap isn’t calculated (only open if your total super balance was under $500,000 at 30 June 2026).
- Why these defaults: a $150,000 salary and a $10,000 top-up are round example figures for an owner paying themselves from a $2M+ business. They sit under the cap and below the Division 293 threshold, so the basic trade-off is easy to see. Put in your own numbers.
- Super is generally locked away until you meet a condition of release.
Sources: ATO contributions caps; ATO super guarantee; ATO tax rates (Australian residents).
General information only. This doesn’t take into account your objectives, financial situation or needs. Rates shown are illustrative. Figures checked 8 Oct 2026. Not intended to be relied on for a decision about a financial product. Consider advice from an AFS licensee before acting.
03 · Selling the business
Small business CGT concessions: first check
Six quick questions. No tax figure, just which concessions might be worth a proper look.
First read
Assumptions · FY 2026–27 · illustrative · Figures checked 8 Oct 2026
- Basic conditions: turnover under $2,000,000 or net CGT assets of $6,000,000 or less, plus the active asset test. Each concession then has extra conditions.
- Retirement exemption lifetime limit $500,000 per person. 15-year exemption needs 15 years’ continuous ownership plus age 55+ and retiring, or permanent incapacity.
- Legislated, Act No. 49 of 2026 (assented 26 Jun 2026), applies from 2027–28: the 50% active asset reduction turnover gateway rises to $10,000,000. The general 50% CGT discount also changes for individuals and trusts from 1 July 2027.
- Doesn’t check significant individual percentages, earnouts, the replacement-asset window or super contribution limits.
Sources: ATO small business CGT concessions eligibility overview; Act No. 49 of 2026 (PDF).
General information only. This doesn’t take into account your objectives, financial situation or needs. Rates shown are illustrative. Figures checked 8 Oct 2026. Not intended to be relied on for a decision about a financial product. Consider advice from an AFS licensee before acting.
04 · Your time
What’s doing the books costing you?
Hours on bookkeeping, BAS and chasing numbers, valued at what an hour of yours is worth.
What you’d charge out, or what an hour on sales or ops is worth to you.
Your time on the books, per year
$0
| Hours a year | 0 |
| Working days (standard day) | 0 |
| Over five years | $0 |
Assumptions · FY 2026–27 · illustrative · Figures checked 8 Oct 2026
- No tax rates used. Your own hours at your own rate, today’s dollars. A working day is 7.6 hours.
- Not a quote for PRM’s fees and not a promise of any saving.
General information only. This doesn’t take into account your objectives, financial situation or needs. Rates shown are illustrative. Figures checked 8 Oct 2026. Not intended to be relied on for a decision about a financial product. Consider advice from an AFS licensee before acting.
Where the figures come from (Figures checked 8 Oct 2026)
- ATO, Tax rates: Australian residents (2026–27 table).
- ATO, Medicare levy.
- ATO, Company tax rates (latest table listed is 2025–26) and base rate entity tips; company tax rate changes.
- ATO, Contributions caps; Super guarantee and maximum contribution base; Division 293.
- ATO small business CGT concessions: eligibility overview, net asset value test, active asset test, 15-year exemption, retirement exemption.
- Treasury, CGT and discretionary trusts reform: small business explainer; Act No. 49 of 2026 (assented 26 June 2026).