Practical insights on Xero, Salesforce, AI automation and finance technology for Australian SMEs — no hype, just what's actually useful.
The September quarter closed on 30 September, and ASX Listing Rule 5.5 gives a mining exploration entity one month at most to lodge its Appendix 5B. This year the last day falls on a Saturday, which brings the due date forward to Friday 30 October 2026.
Read article →Item 8.2 of the Appendix 5B only ever references item 2.1(d). Here is how the same development or production spend can land in the Section 8 runway calculation, or fall outside it entirely, depending on how it is coded.
Read article →The R&D Tax Incentive refund is a common Appendix 5B trap: it belongs in item 1.7, not netted against Section 2 exploration spend, no matter how the underlying R&D cost was classified.
Read article →Section 9 is a memorandum item for buying or selling a company, separate from the cash flow in Sections 1 to 3. Here is the asset-or-company test that tells you which section applies, and how to get the Xero-sourced figures right.
Read article →Item 4.5, the effect of exchange rate movements on cash held, is the one Section 4 line that isn't a simple add-up. Here is where the number comes from in Xero and the chart of accounts setup that keeps it traceable.
Read article →Item 1.2(d) and 1.2(e) look like the routine line items next to Section 2.1's AASB 6 debate. Here is when staff and administration costs actually belong in E&E instead, and the Xero setup that proves it.
Read article →Item 5.6 has to equal item 4.6, to the dollar. Here is why that tie-out breaks when an explorer runs more than one Xero bank account, and the reconciliation routine that closes the gap before lodgement.
Read article →Section 7 rarely gets attention until Section 8's runway calculation pulls straight from it. Here is what counts as an available financing facility, drawn versus undrawn, and the related-party overlap with Section 6, before the 31 July deadline.
Read article →Sections 1 and 2 of the Appendix 5B come almost entirely from the Xero bank feed. Section 3 does not. Here is how to classify share issues, loan drawdowns and related-party financing correctly before the 31 July deadline.
Read article →Sections 1 and 2 of the Appendix 5B are supposed to tie out exactly to the cash that moved through your bank account this quarter. Here is the reconciliation routine and the four coding errors that break the tie-out before the 31 July deadline.
Read article →Item 8.7, estimated quarters of funding, is the most-read number on a junior explorer's quarterly report. How the runway calculation works after the 2020 amendments, when the two quarter rule triggers the mandatory 8.8 disclosures, and what actually attracts an ASX query before the 31 July deadline.
Read article →The Section 1 vs Section 2.1 split on your Appendix 5B comes down to whether AASB 6 permits the cost to be capitalised. Here is the classification mapping, the three costs that generate the most errors, and the Xero GL structure that makes the decision auditable rather than recalled from memory each quarter.
Read article →The June quarter Appendix 5B is due 31 July, and the form is only as good as the Xero ledger behind it. Here is the six-step data readiness checklist to run before you open the template.
Read article →Section 6 is the Appendix 5B line most likely to generate an ASX query when it is wrong. Here is how to classify director fees and related-party payments correctly, and what the disclosure note in your quarterly activity report needs to say before 31 July.
Read article →Most ASX junior explorers on Xero are configured for cost-centre reporting, not quarterly cashflow lodgement. With the June quarter 5B due 31 July, here is the tracking category setup that changes that.
Read article →The June quarter Appendix 5B is due 31 July. A section-by-section guide for ASX and NSX junior explorers — operating vs investing classification, the AASB 6 capitalisation boundary, and the Section 8 runway math that triggers the 8.8 disclosures.
Read article →An ASX or NSX junior explorer with a head company and a tenement-holding subsidiary often builds its first group numbers by adding two Profit and Loss reports together. AASB 10 asks for more than that, and the trial balance is where a consolidation has to start.
Read article →A standard Xero organisation still has no group consolidation function. Xero Ultra now bundles one through Syft. Here is what that actually covers for an ASX explorer group, and what it still leaves for you to build.
Read article →Before two entities can be consolidated, AASB 10 asks a prior question: does the parent actually control the subsidiary? The three-element test, worked for an ASX explorer with one tenement-holding subsidiary.
Read article →A listed head company that holds the cash and a subsidiary that holds the tenements, both on Xero, is a common structure on the ASX and NSX register. Here is how it changes 5B preparation and where a single-entity checklist breaks down.
Read article →Three changes hit Australian SME bookkeeping on 1 July 2026. Most owners know about one of them. Here's what the other two mean for your business, and what to do in the five weeks before 30 June.
Read article →Every Australian SME on Xero faces the same AP grind. Here's a practical, step-by-step guide to eliminating it — from bill capture and GL coding to approval workflows and payment runs.
Read article →A March 2026 survey found 75% of AU SME finance leaders want AI automation but only 25% are using it. Here's the three blockers keeping them stuck — and how to close the gap.
Read article →On the same day, Microsoft, Salesforce, and Xero all activated autonomous AI agents. Here's what it means for AU SMEs.
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