/* Melbourne Tax Advisory — site styles */
:root {
  --navy: #0F1B33;
  --navy-2: #1C2A4A;
  --navy-3: #22304D;
  --footer: #0B1426;
  --ink: #1A2233;
  --muted: #4A5468;
  --soft: #5A6478;
  --line: #E4E8EF;
  --bg-alt: #F3F5F8;
  --gold: #E3A345;
  --gold-dark: #9A5F14;
  --gold-tint: #FBF1E3;
  --on-navy: #C9D1E0;
  --radius: 14px;
  --wrap: 1200px;
  --gutter: clamp(20px, 4vw, 48px);
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; }
[id] { scroll-margin-top: 90px; }
body {
  margin: 0;
  font-family: Manrope, "Helvetica Neue", Arial, sans-serif;
  font-size: 17px;
  line-height: 1.6;
  color: var(--ink);
  background: #fff;
}
img { max-width: 100%; display: block; }
a { color: var(--navy); }
a:hover { color: var(--gold-dark); }
:focus-visible { outline: 3px solid var(--gold); outline-offset: 2px; border-radius: 4px; }
h1, h2, h3 { color: var(--navy); line-height: 1.15; margin: 0; }
h1 { font-size: clamp(36px, 5vw, 58px); font-weight: 800; letter-spacing: -1.5px; }
h2 { font-size: clamp(28px, 3.2vw, 40px); font-weight: 800; letter-spacing: -0.8px; }
h3 { font-size: 21px; font-weight: 700; }
p { margin: 0; }

.wrap { max-width: var(--wrap); margin: 0 auto; padding-inline: var(--gutter); }
.section { padding-block: clamp(64px, 8vw, 96px); }
.section--alt { background: var(--bg-alt); }
.section--navy { background: var(--navy); color: #fff; }
.section--navy h2, .section--navy h3 { color: #fff; }
.stack { display: flex; flex-direction: column; gap: 16px; }
.section-head { max-width: 680px; display: flex; flex-direction: column; gap: 12px; margin-bottom: 40px; }
.section-head p { color: var(--muted); }
.section--navy .section-head p { color: var(--on-navy); }
.eyebrow { font-size: 14px; font-weight: 700; letter-spacing: 2px; text-transform: uppercase; color: var(--gold-dark); }
.section--navy .eyebrow, .hero .eyebrow, .page-hero .eyebrow { color: var(--gold); }
.lead { font-size: 19px; color: var(--muted); }

.skip { position: absolute; left: -9999px; top: 8px; background: #fff; padding: 8px 14px; z-index: 100; }
.skip:focus { left: 8px; }

/* Buttons */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 10px;
  min-height: 48px; padding: 14px 24px; border-radius: 8px;
  font: inherit; font-weight: 700; font-size: 16px; text-decoration: none;
  border: 1.5px solid transparent; cursor: pointer; white-space: nowrap;
  transition: background-color .15s, border-color .15s, color .15s;
}
.btn--gold { background: var(--gold); color: var(--navy); }
.btn--gold:hover { background: #ECB462; color: var(--navy); }
.btn--outline { border-color: #5B6A88; color: #fff; }
.btn--outline:hover { border-color: #fff; color: #fff; }
.btn--navy { background: var(--navy); color: #fff; }
.btn--navy:hover { background: var(--navy-2); color: #fff; }
.btn--sm { min-height: 44px; padding: 10px 18px; font-size: 15px; }
.btn-row { display: flex; flex-wrap: wrap; gap: 14px; }

/* Top bar + header */
.topbar { background: var(--navy); color: #D6DCE8; font-size: 14px; }
.topbar .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 6px 24px; padding-block: 9px; }
.topbar a { color: #fff; text-decoration: none; font-weight: 600; white-space: nowrap; }
@media (max-width: 600px) { .topbar a + a { display: none; } }
.topbar a + a { margin-left: 20px; color: #D6DCE8; font-weight: 500; }
.topbar a:hover { color: var(--gold); }

.site-header { background: #fff; border-bottom: 1px solid var(--line); position: sticky; top: 0; z-index: 50; }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 24px; padding-block: 14px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; color: var(--navy); }
.brand:hover { color: var(--navy); }
.brand__mark { width: 48px; height: 48px; border-radius: 50%; background: var(--navy); color: #fff; display: grid; place-items: center; font-weight: 700; font-size: 18px; letter-spacing: -0.5px; flex: none; }
.brand__text { display: flex; flex-direction: column; line-height: 1.15; }
.brand__name { font-weight: 800; font-size: 17px; }
.brand__sub { font-size: 13px; color: var(--soft); }
.nav { display: flex; align-items: center; gap: 26px; }
.nav__links { display: flex; align-items: center; gap: 24px; list-style: none; margin: 0; padding: 0; }
.nav__links a { text-decoration: none; font-weight: 600; font-size: 15px; padding-block: 6px; border-bottom: 2px solid transparent; }
.nav__links a[aria-current="page"] { border-bottom-color: var(--gold); }
.nav-toggle { display: none; background: none; border: 1px solid var(--line); border-radius: 8px; width: 44px; height: 44px; align-items: center; justify-content: center; cursor: pointer; color: var(--navy); }

@media (max-width: 960px) {
  .topbar .topbar__places { display: none; }
  .nav-toggle { display: inline-flex; }
  .nav { gap: 12px; }
  .nav__links {
    display: none; position: absolute; left: 0; right: 0; top: 100%;
    flex-direction: column; align-items: stretch; gap: 0;
    background: #fff; border-bottom: 1px solid var(--line); padding: 8px var(--gutter) 16px;
    box-shadow: 0 12px 24px rgba(15, 27, 51, .08);
  }
  .nav__links a { display: block; padding: 12px 0; border-bottom: 1px solid var(--line); }
  .nav__links a[aria-current="page"] { color: var(--gold-dark); border-bottom-color: var(--line); }
  .site-header.is-open .nav__links { display: flex; }
}
@media (max-width: 520px) {
  .brand__sub { display: none; }
  .nav .btn { display: none; }
}

/* Hero */
.hero { background: var(--navy); color: #fff; }
.hero .wrap { display: flex; flex-wrap: wrap; align-items: center; gap: 48px; padding-block: clamp(64px, 9vw, 104px); }
.hero__copy { flex: 1 1 520px; min-width: 0; display: flex; flex-direction: column; gap: 22px; }
.hero h1 { color: #fff; }
.hero__lead { font-size: 19px; color: var(--on-navy); max-width: 580px; }
.ticks { display: flex; flex-wrap: wrap; gap: 10px 26px; list-style: none; padding: 0; margin: 8px 0 0; font-size: 15px; color: var(--on-navy); }
.ticks li { display: inline-flex; align-items: center; gap: 8px; }
.ticks svg { color: var(--gold); flex: none; }

.contact-card { flex: 1 1 380px; min-width: 0; background: var(--navy-2); border: 1px solid #2E3D60; border-radius: 16px; padding: clamp(24px, 3vw, 36px); display: flex; flex-direction: column; gap: 18px; }
.contact-card h2 { color: #fff; font-size: 24px; letter-spacing: -0.3px; }
.contact-card p { color: var(--on-navy); font-size: 16px; }
.contact-line { display: flex; align-items: center; gap: 14px; color: #fff; text-decoration: none; font-weight: 700; overflow-wrap: anywhere; }
.contact-line:hover { color: var(--gold); }
@media (max-width: 420px) { .contact-line { font-size: 14px; gap: 10px; } .contact-line__icon { width: 38px; height: 38px; } }
.contact-line__icon { width: 44px; height: 44px; border-radius: 50%; background: rgba(227, 163, 69, .14); color: var(--gold); display: grid; place-items: center; flex: none; }
.contact-card .offices { border-top: 1px solid #2E3D60; padding-top: 16px; font-size: 15px; color: var(--on-navy); }
.contact-card .offices strong { color: #fff; }
.contact-card .offices a { color: #fff; text-underline-offset: 3px; text-decoration-color: rgba(255, 255, 255, .45); }
.contact-card .offices a:hover { color: var(--gold); text-decoration-color: var(--gold); }
/* Plain text links on dark backgrounds */
.hero .hero__copy a:not(.btn), .section--navy a:not(.btn), .page-hero p a, .cta-band a:not(.btn) { color: #fff; }
.hero .hero__copy a:not(.btn):hover, .section--navy a:not(.btn):hover, .page-hero p a:hover, .cta-band a:not(.btn):hover { color: var(--gold); }

/* Page hero (inner pages) */
.page-hero { background: var(--navy); color: #fff; }
.page-hero .wrap { padding-block: clamp(56px, 7vw, 88px); display: flex; flex-direction: column; gap: 16px; max-width: var(--wrap); }
.page-hero h1 { color: #fff; max-width: 820px; }
.page-hero p { color: var(--on-navy); font-size: 19px; max-width: 680px; }
.crumbs { font-size: 14px; color: var(--on-navy); }
.crumbs a { color: var(--on-navy); }
.crumbs a:hover { color: var(--gold); }

/* Cards & grids */
.grid { display: flex; flex-wrap: wrap; gap: 20px; }
.grid > * { flex: 1 1 320px; min-width: 0; }
.card { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 30px; display: flex; flex-direction: column; gap: 12px; }
.section--alt .card { border-color: var(--line); }
.card p { color: var(--muted); font-size: 16px; }
.card__label { font-size: 14px; font-weight: 800; letter-spacing: 1.5px; color: var(--gold-dark); }
.card--link { text-decoration: none; color: var(--ink); transition: border-color .15s, box-shadow .15s, transform .15s; }
.card--link:hover { color: var(--ink); border-color: #C9D1DE; box-shadow: 0 10px 28px rgba(15, 27, 51, .07); transform: translateY(-2px); }
.card__more { margin-top: auto; padding-top: 6px; font-weight: 700; font-size: 15px; color: var(--navy); }
.icon-tile { width: 48px; height: 48px; border-radius: 10px; background: var(--gold-tint); color: var(--gold-dark); display: grid; place-items: center; }

.steps { display: flex; flex-wrap: wrap; gap: 32px; list-style: none; padding: 0; margin: 0; }
.steps li { flex: 1 1 280px; min-width: 0; border-top: 2px solid #3A4B70; padding-top: 24px; display: flex; flex-direction: column; gap: 10px; }
.steps__num { font-size: 40px; font-weight: 800; color: var(--gold); line-height: 1; }
.steps p { color: var(--on-navy); }

/* Split */
.split { display: flex; flex-wrap: wrap; gap: clamp(32px, 5vw, 64px); align-items: center; }
.split > * { flex: 1 1 420px; min-width: 0; }
.stats { background: var(--navy); color: #fff; border-radius: 16px; padding: clamp(28px, 4vw, 44px); display: grid; gap: 28px; }
.stat { display: flex; flex-direction: column; gap: 4px; border-bottom: 1px solid #2E3D60; padding-bottom: 22px; }
.stat:last-child { border-bottom: 0; padding-bottom: 0; }
.stat__big { font-size: clamp(36px, 4vw, 48px); font-weight: 800; color: var(--gold); line-height: 1; }
.stat__label { color: var(--on-navy); }
.checklist { list-style: none; padding: 0; margin: 0; display: flex; flex-direction: column; gap: 14px; }
.checklist li { display: flex; gap: 14px; align-items: flex-start; }
.checklist svg { color: var(--gold-dark); flex: none; margin-top: 4px; }
.checklist strong { color: var(--navy); }

.includes { list-style: none; padding: 0; margin: 0; display: grid; grid-template-columns: repeat(auto-fill, minmax(min(100%, 280px), 1fr)); gap: 12px; }
.includes li { display: flex; gap: 12px; align-items: flex-start; background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 14px 16px; font-weight: 600; font-size: 16px; }
.includes svg { color: var(--gold-dark); flex: none; margin-top: 3px; }

/* Testimonial */
.quote { background: #fff; border: 1px solid var(--line); border-radius: 16px; padding: clamp(28px, 4vw, 48px); max-width: 860px; margin: 0 auto; text-align: center; display: flex; flex-direction: column; gap: 20px; align-items: center; }
.quote blockquote { margin: 0; font-size: clamp(19px, 2.2vw, 24px); line-height: 1.5; color: var(--ink); font-weight: 500; }
.quote figcaption { color: var(--soft); font-size: 15px; }
.quote__mark { color: var(--gold); }

/* Prose */
.prose { max-width: 760px; display: flex; flex-direction: column; gap: 18px; }
.prose p { color: var(--muted); }
.prose h2 { margin-top: 18px; }
.prose h3 { margin-top: 8px; }

/* Contact */
.contact-split { display: flex; flex-wrap: wrap; gap: clamp(32px, 5vw, 56px); }
.contact-split > :first-child { flex: 1 1 380px; min-width: 0; }
.contact-split > :last-child { flex: 1 1 480px; min-width: 0; }
.contact-list { display: flex; flex-direction: column; gap: 16px; margin-top: 8px; }
.contact-list .contact-line { color: var(--navy); }
.contact-list .contact-line:hover { color: var(--gold-dark); }
.contact-list .contact-line__icon { background: var(--gold-tint); color: var(--gold-dark); }
.form { background: var(--bg-alt); border-radius: 16px; padding: clamp(24px, 3vw, 32px); display: flex; flex-direction: column; gap: 18px; }
.form__row { display: flex; flex-wrap: wrap; gap: 18px; }
.form__row > * { flex: 1 1 200px; }
.field { display: flex; flex-direction: column; gap: 6px; font-weight: 600; font-size: 15px; color: var(--navy); }
.field input, .field select, .field textarea {
  font: inherit; font-weight: 400; font-size: 16px; color: var(--ink);
  padding: 12px 14px; border: 1px solid #C3CBD8; border-radius: 8px; background: #fff; min-height: 48px; width: 100%;
}
.field textarea { resize: vertical; min-height: 120px; }
.field input:focus, .field select:focus, .field textarea:focus { outline: 3px solid rgba(227, 163, 69, .45); border-color: var(--gold-dark); }
.form .btn { align-self: flex-start; }
.form__note { font-size: 14px; color: var(--soft); }
.hidden { position: absolute; left: -9999px; }

/* Offices */
.office { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 28px; display: flex; flex-direction: column; gap: 6px; }
.office h3 { font-size: 19px; }
.office address { font-style: normal; color: var(--muted); }
.office p { color: var(--soft); font-size: 15px; }
.office__links { display: flex; flex-wrap: wrap; gap: 6px 18px; margin-top: 8px; font-weight: 700; font-size: 15px; }

.tags { display: flex; flex-wrap: wrap; gap: 8px; list-style: none; padding: 0; margin: 0; }
.tags li { background: #fff; border: 1px solid var(--line); border-radius: 999px; padding: 6px 14px; font-size: 15px; font-weight: 600; color: var(--navy); }

.links-list { list-style: none; padding: 0; margin: 0; display: grid; grid-template-columns: repeat(auto-fill, minmax(min(100%, 300px), 1fr)); gap: 10px; }
.links-list a { display: flex; justify-content: space-between; align-items: center; gap: 12px; background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 14px 16px; text-decoration: none; font-weight: 600; }
.links-list a:hover { border-color: #C9D1DE; }

/* FAQs */
.faqs { max-width: 860px; display: flex; flex-direction: column; gap: 12px; }
.faq { background: #fff; border: 1px solid var(--line); border-radius: 12px; }
.faq summary { list-style: none; cursor: pointer; display: flex; justify-content: space-between; align-items: center; gap: 16px; padding: 18px 22px; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary h3 { font-size: 18px; margin: 0; }
.faq__icon { color: var(--gold-dark); flex: none; transition: transform .15s; }
.faq[open] .faq__icon { transform: rotate(45deg); }
.faq p { padding: 0 22px 20px; color: var(--muted); }
.section--alt .faq { border-color: var(--line); }

/* Specialist / related service links */
.more-services { margin-top: 28px; }
.more-services h3 { font-size: 17px; margin-bottom: 12px; }
.more-services ul { list-style: none; padding: 0; margin: 0; display: flex; flex-wrap: wrap; gap: 10px; }
.more-services a { display: inline-flex; align-items: center; gap: 8px; min-height: 44px; padding: 8px 16px; background: #fff; border: 1px solid var(--line); border-radius: 999px; font-weight: 600; font-size: 15px; text-decoration: none; }
.more-services a:hover { border-color: #C9D1DE; color: var(--gold-dark); }
.more-services svg { color: var(--gold-dark); }
.prose .more-services { margin-top: 8px; }
.more-services--related a { background: var(--bg-alt); border-color: transparent; }

/* Policy pages */
.policy { max-width: 760px; }
.policy ul { margin: 0; padding-left: 20px; color: var(--muted); display: flex; flex-direction: column; gap: 6px; }

/* Office map */
.map { width: 100%; height: 240px; border: 0; border-radius: 10px; margin-top: 16px; background: var(--line); }

/* CTA band */
.cta-band { background: var(--navy); color: #fff; border-radius: 18px; padding: clamp(32px, 5vw, 56px); display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 24px; }
.cta-band h2 { color: #fff; }
.cta-band p { color: var(--on-navy); margin-top: 8px; }

/* Footer */
.site-footer { background: var(--footer); color: #AEB8CC; font-size: 15px; }
.site-footer .wrap { padding-block: 56px 36px; display: flex; flex-direction: column; gap: 40px; }
.footer__cols { display: flex; flex-wrap: wrap; gap: 40px; justify-content: space-between; }
.footer__about { flex: 1 1 260px; max-width: 360px; display: flex; flex-direction: column; gap: 12px; }
.footer__about strong { color: #fff; font-size: 18px; }
.footer__col { display: flex; flex-direction: column; gap: 8px; }
.footer__col h2 { color: #fff; font-size: 15px; letter-spacing: 0; font-weight: 700; margin-bottom: 4px; }
.site-footer a { color: #AEB8CC; text-decoration: none; }
.site-footer a:hover { color: var(--gold); }
.footer__base { border-top: 1px solid var(--navy-3); padding-top: 22px; display: flex; flex-wrap: wrap; justify-content: space-between; gap: 12px; font-size: 14px; }

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  .card--link { transition: none; }
  .card--link:hover { transform: none; }
}
.more-services__title { font-weight: 700; font-size: 17px; color: var(--navy); margin-bottom: 12px; }