Marlowe & Frost

G. Tolhurst · Practice manager

Lodgement program

Financial year 2026-27 · Melbourne 08:12:00 AEST · 04/09/2026 · program refreshed from the ATO portal 07:40 · ledger posted 06:00

Clients on program404entities · 2026-27
Due this fortnight79 overdue
Lodged this quarter340 of 38588.3% of Q1 program items
Work in progressA$218,640unbilled · ex GST
Debtors 60 days and overA$31,875inc GST · 23 invoices
Lockup71 days(WIP + debtors) / daily fees · target 60

September 2026

overduewithin 7 dayslodgedscheduled
Mon
Tue
Wed
Thu
Fri
Sat
Sun

Statutory ATO dates for registered agents. Where a date falls on a weekend the ATO accepts the next business day; the list says so. Payday super has applied since 01/07/2026: contributions reach the fund within 7 business days of each payday, so there is no quarterly super date on this calendar. ASIC annual reviews are listed on the review date; the fee falls due two months later.

Due list

04/09/2026 to 18/09/2026 · 7 open items due · 9 overdue shown first · lodged items drop off this view

ClientObligationStageDueDays
Overdue9 items past their date, none lodged
D. & N. VellaPartnershipSTP finalisation 2025-26info requested14/07/2026-52
Smith Street Couriers Unit TrustUnit trustSTP finalisation 2025-26info requested14/07/2026-52
The Bassett II Family TrustFamily trustIAS Jul 2026in preparation21/08/2026-14
Hoddle Hair Pty LtdPty LtdBAS Q4 2025-26info requested25/08/2026-10
Ivanhoe Bakehouse Pty LtdPty LtdBAS Q4 2025-26info requested25/08/2026-10
K. Petrakis t/a Petrakis BrewingSole traderBAS Q4 2025-26in review25/08/2026-10
Merri Creek Concreting Pty LtdPty LtdBAS Q4 2025-26info requested25/08/2026-10
F & A Borg Electrical Pty LtdPty LtdTPAR 2025-26info requested28/08/2026-7
Preston Tiling Pty LtdPty LtdTPAR 2025-26info requested28/08/2026-7
Fri 04/09/20261 item
B & J Hartigan Concreting Pty LtdPty LtdASIC annual reviewnot started04/09/2026today
Sat 05/09/20261 item
Fairfield Pizzeria Pty LtdPty LtdASIC annual reviewnot started05/09/20261
Thu 10/09/20261 item
Gipps Street Pizzeria Pty LtdPty LtdAmendment · fuel tax credits understatedRevised BAS Q4 2025-26in review10/09/20266
Fri 11/09/20261 item
B. Horvat t/a Horvat ArchitectureSole traderATO deferral granted 14/08/2026ITR 2025 · deferredin review11/09/20267
Sat 12/09/20261 item
Ferreira Florist Pty LtdPty LtdASIC annual reviewnot started12/09/20268
Tue 15/09/20261 item
Parkville Florist Pty LtdPty LtdReview of 2024-25 contractor paymentsATO information request · responsein preparation15/09/202611
Wed 16/09/20261 item
Langridge Excavations Pty LtdPty LtdATO deferral granted 21/08/2026ITR 2025 · deferredwith client16/09/202612

Lodgement progress

Q1 2026-27 · items due 01/07 to 30/09/2026
340 of 38588.3% lodged
45 open9 overdue385 items due this quarter
14/07STP finalisation93 of 95
21/08IAS Jul29 of 30
21/08BAS Jul4 of 4
25/08BAS Q4176 of 180
28/08TPAR32 of 34
10/09Revised BAS Q40 of 1
11/09ITR0 of 2
21/09IAS Aug5 of 30
21/09BAS Aug1 of 4
30/09PAYG payment summaries0 of 3
30/09TFN withholding report0 of 2

Work in progress

by job age · ex GST
0 to 30 daysA$96,42044.1%31 to 60 daysA$64,31029.4%61 to 90 daysA$33,87015.5%Over 90 daysA$24,04011%
Total WIPA$218,640
Oldest work in progress
B. Horvat t/a Horvat ArchitectureITR 2025 · deferredA$3,860140 days
Hoddle Hair Pty LtdBAS Q4 2025-26A$1,240118 days
Marchetti & Papadopoulos Super FundSMSF audit liaison 2025A$2,150104 days
Fairfield Pizzeria Pty LtdDivision 7A loan reviewA$4,40097 days
Johnston Pilates Pty LtdBookkeeping rescue · FY25A$5,12088 days

Realisation 91.4% month to date · write-offs A$3,120 · WIP over 90 days is 11.0% of the book and is reviewed at Friday wash-up.

Debtors ageing

inc GST · as at 03/09/2026
CurrentA$58,93041 inv30 daysA$27,41523 inv60 daysA$19,24014 inv90 days and overA$12,6359 inv
Total debtors · 87 invoicesA$118,220
Largest balances
The Sharma Family TrustINV-26-0802A$7,26064 days
Langridge Excavations Pty LtdINV-26-0731A$6,48096 days
Vere Café Pty LtdINV-26-0844A$5,51038 days
E & R Hallam Hair Pty LtdINV-26-0790A$4,93071 days
The Ng Family TrustINV-26-0901A$4,12012 days

60 days and over A$31,875 across 23 invoices. Lockup 71 days = (WIP A$218,640 + debtors A$118,220) over twelve-month fees A$1,730,000 / 365.

Fee funding and billing

September to date
FunderCorbett Fee Funding
Funded this monthA$24,8607 agreements
Instalment plans active31avg 9 months
Outstanding to the funderA$96,410client debt, not ours
Settlement to the firm2 business days
Firm-run direct debit plans18
Retainer A$41,200 · 64 clientsTime based A$103,050
Recent funded invoices
M. Kowalski t/a Kowalski Excavationssettled 02/09/2026A$6,84012 months
A. Duongsettled 01/09/2026A$4,9506 months
N. Haddadsettled 28/08/2026A$3,3009 months

Billed September to date A$144,250 ex GST. Retainers are fixed monthly fees invoiced on the 1st; time-based work bills at Friday wash-up.

Client job pipeline

Q1 2026-27 program · 45 jobs shown
Job Entity Preparer Reviewer Days
J26-04802D. & N. VellaPartnershipSTP finalisation 2025-26info requestedM. OyelaranS. Achterberg14/07/2026-52
J26-04801Smith Street Couriers Unit TrustUnit trustSTP finalisation 2025-26info requestedD. NguyenS. Achterberg14/07/2026-52
J26-04896The Bassett II Family TrustFamily trustIAS Jul 2026in preparationH. CallaghanK. Mensah21/08/2026-14
J26-04930Hoddle Hair Pty LtdPty LtdBAS Q4 2025-26info requestedR. IyerJ. Frost25/08/2026-10
J26-04931Ivanhoe Bakehouse Pty LtdPty LtdBAS Q4 2025-26info requestedK. MensahR. Iyer25/08/2026-10
J26-04933K. Petrakis t/a Petrakis BrewingSole traderBAS Q4 2025-26in reviewD. NguyenK. Mensah25/08/2026-10
J26-04932Merri Creek Concreting Pty LtdPty LtdBAS Q4 2025-26info requestedK. MensahR. Iyer25/08/2026-10
J26-05111F & A Borg Electrical Pty LtdPty LtdTPAR 2025-26info requestedT. BrabhamK. Mensah28/08/2026-7
J26-05110Preston Tiling Pty LtdPty LtdTPAR 2025-26info requestedK. MensahE. Marlowe28/08/2026-7
J26-05184Gipps Street Pizzeria Pty LtdAmendment · fuel tax credits understatedPty LtdRevised BAS Q4 2025-26in reviewT. BrabhamJ. Frost10/09/20266
J26-05183B. Horvat t/a Horvat ArchitectureATO deferral granted 14/08/2026Sole traderITR 2025 · deferredin reviewL. PetrovR. Iyer11/09/20267
J26-05186Langridge Excavations Pty LtdATO deferral granted 21/08/2026Pty LtdITR 2025 · deferredwith clientP. WhitfordR. Iyer16/09/202612
J26-05165C. & P. MoreauPartnershipBAS Aug 2026in preparationT. BrabhamR. Iyer21/09/202617
J26-05173Darling Gardens Scaffolding Pty LtdPty LtdBAS Aug 2026in reviewT. BrabhamK. Mensah21/09/202617
J26-05166Johnston Roasters Pty LtdPty LtdBAS Aug 2026in preparationP. WhitfordJ. Frost21/09/202617
J26-05156A & D Ruane Greengrocers Pty LtdPty LtdIAS Aug 2026info requestedD. NguyenR. Iyer21/09/202617
J26-05163Bassett Fishmongers Pty LtdPty LtdIAS Aug 2026info requestedL. PetrovR. Iyer21/09/202617
J26-05150C & R Muir Fencing Pty LtdPty LtdIAS Aug 2026info requestedM. OyelaranK. Mensah21/09/202617
J26-05174D. & N. VellaPartnershipIAS Aug 2026in reviewM. OyelaranS. Achterberg21/09/202617
J26-05154D. LazarusSole traderIAS Aug 2026info requestedK. MensahK. Mensah21/09/202617
J26-05164D. Villanueva t/a Villanueva SignageSole traderIAS Aug 2026in preparationA. SzaboS. Achterberg21/09/202617
J26-05177F. TranSole traderIAS Aug 2026with clientR. IyerJ. Frost21/09/202617
J26-05158G. Farah t/a Farah SignageSole traderIAS Aug 2026info requestedH. CallaghanS. Achterberg21/09/202617
J26-05161H. NovakSole traderIAS Aug 2026info requestedD. NguyenE. Marlowe21/09/202617
J26-05152Johnston Vet Clinic Pty LtdPty LtdIAS Aug 2026info requestedK. MensahK. Mensah21/09/202617
J26-05151Merri Creek Concreting Pty LtdPty LtdIAS Aug 2026info requestedK. MensahR. Iyer21/09/202617
J26-05167Merri Creek Espresso Unit TrustUnit trustIAS Aug 2026in preparationL. PetrovR. Iyer21/09/202617
J26-05172N. HaddadSole traderIAS Aug 2026in reviewR. IyerS. Achterberg21/09/202617
J26-05155N. PickeringSole traderIAS Aug 2026info requestedA. SzaboJ. Frost21/09/202617
J26-05168N. Villanueva t/a Villanueva HairSole traderIAS Aug 2026in preparationM. OyelaranE. Marlowe21/09/202617
J26-05160Oyelaran & ZammitPartnershipIAS Aug 2026info requestedP. WhitfordK. Mensah21/09/202617
J26-05157Parkville Florist Pty LtdPty LtdIAS Aug 2026info requestedK. MensahJ. Frost21/09/202617
J26-05162Perry Carpentry Unit TrustUnit trustIAS Aug 2026info requestedH. CallaghanE. Marlowe21/09/202617
J26-05175S & E Hussain Café Pty LtdPty LtdIAS Aug 2026in reviewD. NguyenS. Achterberg21/09/202617
J26-05169Thackeray & ChandraPartnershipIAS Aug 2026in preparationK. MensahS. Achterberg21/09/202617
J26-05171The Bassett II Family TrustFamily trustIAS Aug 2026in preparationH. CallaghanK. Mensah21/09/202617
J26-05153Thornbury Osteopathy Pty LtdPty LtdIAS Aug 2026info requestedL. PetrovE. Marlowe21/09/202617
J26-05159Vere Pilates Unit TrustUnit trustIAS Aug 2026info requestedK. MensahJ. Frost21/09/202617
J26-05176W. Duong t/a Duong BrewingSole traderIAS Aug 2026with clientA. SzaboJ. Frost21/09/202617
J26-05170W. Grech t/a Grech DemolitionSole traderIAS Aug 2026in preparationM. OyelaranJ. Frost21/09/202617
J26-05179B. HalloranSole traderPAYG payment summary annual report 2025-26in preparationL. PetrovK. Mensah30/09/202626
J26-05180F. Haas t/a Haas HairSole traderPAYG payment summary annual report 2025-26info requestedH. CallaghanK. Mensah30/09/202626
J26-05178Quarry Lane Florist Pty LtdPty LtdPAYG payment summary annual report 2025-26in preparationT. BrabhamE. Marlowe30/09/202626
J26-05181The Ibrahim Family TrustFamily trustAnnual TFN withholding report 2026in preparationD. NguyenJ. Frost30/09/202626
J26-05182The Moreau Family TrustFamily trustAnnual TFN withholding report 2026in preparationM. OyelaranJ. Frost30/09/202626