These case studies show what real accounting work looks like inside arborist and tree care businesses across Australia. They cover the kinds of problems George Morice (CA, CAANZ) sees every week — messy BAS lodgements, equipment finance decisions, sole trader structures that have outgrown themselves, and winter cash flow crunches. Every story below is based on real client work, but names, locations and exact numbers have been changed to protect privacy. Use them as a reference point for what’s possible, not as a guarantee of a specific outcome.
Disclaimer: Client details have been changed for privacy. Results vary based on individual circumstances. This page is general information only and is not financial or tax advice — book a consultation to discuss your situation.
1. Sole Trader to Company: Brisbane Arborist, 2 Staff, $450k Turnover
The situation
A Brisbane-based arborist had been trading as a sole trader for six years. He had two full-time climbers, a chipper, a tipper truck, and around $450,000 in annual revenue. He was pushing into the top marginal tax bracket and paying PAYG instalments that felt brutal every quarter. His previous accountant had never raised a structure review.
What we found
Operating as a sole trader meant 100% of the business profit landed on his personal return at up to 47%. He also had no asset protection — one uninsured limb drop onto a house and his family home was exposed. His insurances were in his personal name and his ute was on a chattel mortgage he didn’t fully understand.
What we did
We modelled a Pty Ltd company with a discretionary trust as shareholder, ran the numbers on Div 7A implications, transferred the business across at the start of a new financial year, and set him up on a reasonable wage with the balance distributed through the trust. We also sorted his insurances into the company name and reviewed his equipment finance.
The result
Approximately $14,000–$22,000 in annual tax savings depending on the profit split, meaningful asset protection for the family home, and a clean separation between business and personal finances. He now gets quarterly management reports instead of a single shock at tax time.
2. Chipper Finance and Instant Asset Write-Off: Sydney, 5 Staff, $780k Turnover
The situation
A Sydney tree care business with five staff and $780,000 turnover needed to replace an ageing 6-inch chipper. The owner was being pushed by a finance broker towards a particular lender and a particular structure without anyone checking the tax consequences.
What we found
The proposed deal was a novated-style lease that would have locked the client out of the instant asset write-off threshold available to them that year. The broker’s quote also buried a balloon payment that would have caused cash flow pain in year four.
What we did
We ran a side-by-side comparison of chattel mortgage vs finance lease vs operating lease, factored in GST treatment and depreciation, timed the purchase to fall within the same financial year as a profitable quarter, and referred the client to a different broker who could write the chattel mortgage that actually suited the structure.
The result
Approximately $18,000–$28,000 in first-year tax reduction through the write-off, a cleaner repayment profile with no surprise balloon, and a GST refund position that helped the following BAS. Total chipper cost of ownership was materially lower over five years.
3. BAS Compliance Mess and an ATO Letter: Melbourne, 3 Staff, $550k Turnover
The situation
A Melbourne arborist with three staff and around $550,000 turnover arrived with an ATO letter in his hand. Two quarters of BAS had been lodged late, one had been lodged with incorrect GST figures, and he owed roughly $31,000 in back tax, GST and interest. His previous bookkeeper had gone quiet.
What we found
The Xero file was a mess. Fuel was coded to “general expenses”, subcontractor payments weren’t being reported through TPAR, and several large cash jobs had been missed entirely. There was also a small super underpayment that hadn’t been picked up.
What we did
We cleaned up the Xero file, re-lodged the incorrect BAS with amended figures, prepared and lodged the outstanding TPAR, voluntarily disclosed the super shortfall, and negotiated a payment plan with the ATO directly. We also put the client on a monthly bookkeeping subscription so it couldn’t happen again.
The result
Penalties reduced through voluntary disclosure, a workable 12-month payment plan with the ATO, and a clean compliance record going forward. Estimated interest and penalty savings of $4,000–$7,000, and the client stopped losing sleep over ATO letters arriving in the mailbox.
4. Winter Cash Flow Crisis: Perth, 4 Staff, $680k Turnover
The situation
A Perth tree care business with four staff and $680,000 turnover hit a wall every winter. Work slowed from June to August, wages kept going out, and the owner was funding the business on personal credit cards by the time September arrived. He came to us mid-winter, already $18,000 behind on supplier payments.
What we found
The business was actually profitable across the full year — it just had no cash flow forecasting, no working capital buffer, and no seasonal strategy. Retained profits from the busy summer were being drawn out immediately instead of parked for winter. Invoicing was also running 10–14 days behind job completion.
What we did
We built a 13-week rolling cash flow forecast, set up a separate “tax and winter” bank account that received a fixed percentage of every deposit, tightened invoicing so clients got billed the day the job was finished, and put the owner on a disciplined drawings amount instead of ad-hoc withdrawals. We also chased an R&D-adjacent grant the business qualified for.
The result
The following winter ran entirely out of the buffer account with no credit card debt. The owner drew a consistent wage twelve months of the year for the first time since starting the business. Days-sales-outstanding dropped from around 45 days to under 20.
5. Apprentice Wages and Super Underpayment Fix: Adelaide, 6 Staff, $900k Turnover
The situation
An Adelaide tree care operator with six staff including two apprentices and $900,000 turnover was paying his apprentices a flat rate he’d copied from a mate. He was worried he had the award wrong after reading an industry newsletter. Turnover had grown fast and payroll hadn’t kept up.
What we found
He was paying under the correct modern award rate for second-year apprentices, had missed the most recent Fair Work increase, wasn’t paying super on overtime for one employee classification, and had never claimed the federal and state incentive payments available to employers of arboricultural apprentices.
What we did
We calculated and back-paid the wage and super shortfall, updated his payroll software with the correct award interpretation, set up a calendar alert for the annual Fair Work review, and submitted claims for the apprentice incentive payments he’d missed.
The result
Staff back-paid fairly and relationships preserved, compliance exposure closed off before it became a Fair Work complaint, and roughly $6,000–$11,000 in apprentice incentive payments recovered that more than covered the back-pay cost. A proper payroll system that now scales with the business.
6. Outsourced Bookkeeping Replacing an In-House Bookkeeper: Regional NSW, 4 Staff, $520k Turnover
The situation
A regional NSW arborist with four staff and $520,000 turnover was paying a part-time in-house bookkeeper two days a week. The bookkeeper was capable but the work wasn’t two days’ worth, and the owner was still doing the quoting, invoicing and chasing debtors himself in the evenings.
What we found
The in-house role cost around $45,000 a year once super, leave and workspace costs were factored in. Output was roughly 6–8 hours of real work per week. The Xero file was fine but reporting was thin and BAS was always left to the last minute.
What we did
We transitioned the bookkeeping to our outsourced service at a fixed monthly fee, kept the existing bookkeeper on as a part-time office admin with a clearer job description, set up Xero bank rules and automated invoice reminders, and gave the owner a proper monthly P&L and debtor report.
The result
Net cost reduction of roughly $12,000–$18,000 per year, around 5 hours a week of the owner’s evenings handed back to his family, on-time BAS lodgements for the first time in years, and a debtor book that dropped by over $20,000 in the first quarter.
Want a result like these? Book a free consultation
Every arborist business is different, but the patterns repeat. If any of the situations above sound like yours — a BAS mess, a tax bill that doesn’t feel right, a chipper decision you’re unsure about, or winter cash flow keeping you up at night — book a free initial consultation with George Morice. We only work with arborist and tree care businesses, so you won’t waste time explaining the industry.