Key takeaways
- Map out the next 12 weeks of money in and money out now, before the break.
- Invoice early and chase overdue accounts before customers go on leave.
- Plan for leave, public holidays and super due with each pay under Payday Super.
- Set aside GST and PAYG as you go, so the October to December BAS isn't a shock.
For many small businesses, the stretch from mid-December to the end of January is the hardest on cash. Customers go on holiday and pay later, some trades go quiet, staff take leave, and the October to December BAS arrives soon after. A bit of planning in November makes the whole season far less stressful.
1. Build a simple 12-week cash flow forecast
List what you expect to come in and go out each week until mid-February: wages, super, rent, suppliers, loan repayments and tax. You don't need anything fancy. If you use Xero, its short-term cash flow tools are a good start. The goal is to spot the tight weeks now, while you still have time to act.
2. Get invoices out and paid before the break
- Send invoices as soon as work is done, not at month end.
- Follow up anything overdue in November, before accounts teams go on leave.
- Ask for deposits on new work booked for January.
- Make paying easy with online payment options and automatic reminders.
3. Plan for wages, leave and super
Christmas and New Year public holidays, leave loading and a possible shutdown all change your wage bill. With super now due with each pay under Payday Super, there's no longer a quarterly gap before it's paid, so build it into every pay run in your forecast. We can help with payroll if you'd like it off your plate.
4. Set aside tax as you go
If you lodge quarterly, your October to December BAS is generally due on 28 February. Moving your GST and PAYG withholding into a separate account each week means the money is there when it's due, even after a slow January.
5. Talk to suppliers and your bank early
If the forecast shows a gap, it's much easier to agree extended terms with a supplier or arrange a facility with your bank in November than in the middle of January. If you might struggle with a tax payment, talk to us early. The ATO is generally more flexible when you get in touch before a debt is overdue.
6. Use the quiet time well
A slower January is a good time to tidy your books, review your pricing and plan the year ahead. Read 7 ways to get your business growing again for ideas, or book a free first consultation and we'll build a cash flow forecast with you.
Last reviewed November 2026. This article is general information only and doesn't take into account your personal circumstances. It isn't tax, legal or financial advice. Tax laws change, and proposed measures may change before they become law. Talk to us before acting on anything here.
