Christmas Shutdown Cash Flow Plan for Gold Coast Tradies (2026–27)

Christmas shutdown cash flow plan for Gold Coast tradies (2026–27)

A Christmas shutdown cash flow plan works out what you must pay while work is paused, then lines up the money before you close. For most tradies that means three things: leave pay and super for any staff, your fixed overheads, and ATO dates that don’t move. One of those is the October–December BAS, due 28 February 2027, which is a Sunday, so the next business day applies. This guide uses the rules for 2026–27.

What still costs money while the ute is parked

Your income may stop, but several costs don’t:

• Staff: if you direct employees to take paid annual leave, that pay still leaves your bank account. Sole traders with no staff still need money for personal living costs and tax set-asides.
• Fixed overheads: yard or workshop rent, vehicle finance, insurance, software and phone plans.
• Tax and super: super for employees, GST and PAYG withholding collected on earlier jobs, and any PAYG instalments.

Step 1: Lock in your dates and your staff notice

Queensland’s 2026 Christmas public holidays are Friday 25 December, Saturday 26 December and Monday 28 December (the extra Boxing Day holiday), with New Year’s Day on Friday 1 January 2027. Christmas Eve is a part-day holiday from 6pm. Check the Queensland Government public holidays page when you set your dates.

You can only direct staff to take annual leave during a shutdown if their award or agreement allows it. The Fair Work Ombudsman says employees who aren’t covered by an award or agreement can be required to take paid leave if that is reasonable.

If your staff are covered by the Building and Construction General On-site Award 2020, the Fair Work Commission’s 2023 variation sets these requirements:

• You must give two months’ written notice, or a shorter period agreed with the majority of affected employees.
• The direction must be in writing and reasonable.
• You can direct only leave the employee has already accrued.
• For any gap, you and the employee can agree in writing to unpaid leave or annual leave in advance.

As an illustration, a shutdown starting Monday 21 December 2026 would need notice by about 21 October. Other awards have different rules, so check the one that applies to your team.

Step 2: Allow for Payday Super

From 1 July 2026, super is due within 7 business days of each payday, not quarterly. The contribution must be received by the employee’s fund with the information needed to allocate it. Late payment can lead to the super guarantee charge.

Business days exclude weekends and any day that is a public holiday for a whole state or territory. A pay run just before you close can therefore fall due while the business is shut. Some situations allow longer, such as a new employee’s first contribution, which has 20 business days.

Step 3: Mark the ATO dates that don’t move

The ATO’s 2026–27 activity statement dates include:

• Quarterly BAS, October–December 2026: due 28 February 2027. The ATO states that when a due date falls on a weekend or public holiday, the next working day applies. For 2027 that is Monday 1 March.
• Monthly BAS: November 2026 is due 21 December 2026, and December 2026 is due 21 January 2027.

If you pay quarterly PAYG instalments, they are generally due 28 days after quarter end. Registered agent concessions can change your due date, so confirm the date on your own activity statement.

Step 4: Build a simple shutdown forecast

List your shutdown weeks, then for each week write down the money going out and the money you expect in. Keep GST and PAYG withholding you’ve collected in a separate account so it isn’t spent as working cash.

Hypothetical example (2026–27, amounts exclude GST): A Gold Coast electrician has three employees and a two-week shutdown. Each employee earns $1,500 gross per week.

The owner has $9,500 of free cash after setting aside GST and PAYG withholding. The gap is $15,480 − $9,500 = $5,980, which they plan to cover by invoicing and collecting before closing. This example is illustrative only.

Step 5: Close the gap early

• Send final invoices and progress claims before closing, and follow up overdue accounts in the weeks before.
• Ask whether deposits or staged payments suit longer jobs.
• Talk to suppliers and lenders early if a repayment will be tight.

If you may not be able to pay the ATO on time, contact the ATO or your registered agent before the due date. The ATO’s payment plan page says debts on a payment plan continue to accrue general interest charge (GIC), compounding daily. It also says any future debts must be paid on time. Separately, GIC incurred on or after 1 July 2025 is not tax deductible, so carrying a tax debt costs more than it used to.

Your pre-shutdown checklist

☐  Shutdown dates confirmed against Queensland public holidays.

☐  Award or agreement checked, and written notice given in time.

☐  Leave balances reviewed for each employee.

☐  Last pay run before closing and its super due date identified.

☐  GST and PAYG withholding set aside.

☐  BAS and instalment dates in the diary.

☐  Invoices sent and debtors chased.

☐  Cash gap estimated, with a plan to cover it.

Need a hand?

If you’d like help building a shutdown cash flow plan, Mahler Advisory can assist with business activity statements, payroll services and business tax planning. Call us on 07 5500 5855 or book a free consultation.

Information checked as at 1 November 2026.

This article provides general information only and does not take your circumstances into account. Tax outcomes depend on your circumstances and the law applying to the relevant period. Obtain advice tailored to your situation before acting.