@font-face{
  font-family:"Plus Jakarta Sans";
  src:url("/assets/fonts/PlusJakartaSans-variable.woff2") format("woff2-variations");
  font-weight:200 800;
  font-style:normal;
  font-display:swap;
}
/* ==================================================================
   businesstaxcalc.com.au
   Brand tokens shared with calculategst.com.au.
   Only the first three are supplied brand values. The rest are
   derived tints and neutrals read off the sister site.
   ================================================================== */
:root{
  /* supplied brand values */
  --navy:#1b2348;
  --blue:#2a53a2;
  --yellow:#f5d815;

  /* derived */
  --blue-dark:#1f3f7e;
  --blue-tint:#eef3fb;
  --wash:#e9eff8;
  --line:#dbe3f0;
  --muted:#55607a;
  --muted-light:#a9b4cc;
  --paper:#ffffff;

  --radius:12px;
  --radius-sm:8px;
  --shadow:0 1px 2px rgba(27,35,72,.05), 0 14px 34px -14px rgba(27,35,72,.20);
  --sans:"Plus Jakarta Sans", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, sans-serif;
  --wrap:1120px;
}
*{box-sizing:border-box}
html{scroll-behavior:smooth;scroll-padding-top:88px}
body{margin:0;font-family:var(--sans);color:var(--navy);background:var(--paper);font-size:16.5px;line-height:1.6;-webkit-font-smoothing:antialiased;font-variant-numeric:tabular-nums}
h1,h2,h3,h4{font-weight:800;letter-spacing:-.03em;line-height:1.08;margin:0 0 .5em}
h1{font-size:clamp(2.2rem,5.2vw,3.5rem)}
h2{font-size:clamp(1.6rem,3.1vw,2.3rem)}
h3{font-size:1.16rem;font-weight:700;letter-spacing:-.015em}
p{margin:0 0 1em}
a{color:var(--blue);text-decoration:none}
a:hover{text-decoration:underline}
:focus-visible{outline:3px solid var(--blue);outline-offset:2px;border-radius:4px}
.wrap{max-width:var(--wrap);margin:0 auto;padding:0 20px}
.eyebrow{font-size:.74rem;font-weight:700;letter-spacing:.13em;text-transform:uppercase;color:var(--blue);margin:0 0 .9em}
.small{font-size:.86rem;color:var(--muted)}
.hide{display:none !important}

/* ---------- header ---------- */
header.site{position:sticky;top:0;z-index:40;background:rgba(255,255,255,.94);backdrop-filter:blur(10px);border-bottom:1px solid var(--line)}
.bar{display:flex;align-items:center;gap:24px;height:73px}
.logo{font-size:1.6rem;font-weight:800;letter-spacing:-.045em;color:var(--navy);line-height:1}
.logo:hover{text-decoration:none}
.logo b{font-weight:800;color:var(--navy)}
.logo span{font-weight:500;color:var(--blue)}
nav.main{margin-left:auto;display:flex;align-items:center;gap:26px;font-size:.94rem}
nav.main a{color:var(--navy);font-weight:600}
nav.main a:hover{color:var(--blue);text-decoration:none}
nav.main a.cta{background:var(--blue);color:#fff;padding:11px 19px;border-radius:var(--radius-sm);font-weight:700}
nav.main a.cta:hover{background:var(--blue-dark)}
#navToggle{margin-left:auto;display:none;background:none;border:1px solid var(--line);border-radius:var(--radius-sm);padding:8px 12px;font-size:1.1rem;cursor:pointer;color:var(--navy)}

/* ---------- hero ---------- */
.hero{background:var(--wash);padding:56px 0 64px}
.hero h1{max-width:22ch}
.hero p.lede{font-size:1.06rem;color:var(--muted);max-width:60ch;margin-bottom:34px}
.hero-grid{display:grid;grid-template-columns:minmax(0,1.6fr) minmax(0,1fr);gap:32px;align-items:start}

/* ---------- cards ---------- */
.card{background:#fff;border-radius:var(--radius);box-shadow:var(--shadow);overflow:hidden}
.panel{padding:26px}
.tabs{display:inline-flex;gap:0;margin:26px 26px 0;border:1px solid var(--line);border-radius:var(--radius-sm);overflow:hidden;max-width:calc(100% - 52px)}
.tabs button{border:0;background:#fff;font-family:var(--sans);font-size:.93rem;font-weight:700;color:var(--navy);padding:11px 18px;cursor:pointer;white-space:nowrap}
.tabs button + button{border-left:1px solid var(--line)}
.tabs button[aria-selected="true"]{background:var(--blue);color:#fff}
.tabs.wide{display:flex}
.tabs.wide button{flex:1 1 0;padding:11px 10px}

/* ---------- fields ---------- */
.field{margin-bottom:18px}
.field label{display:block;font-size:.9rem;font-weight:700;margin-bottom:7px}
.field .hint{font-size:.81rem;color:var(--muted);font-weight:400;display:block;margin-top:4px}
.money{display:flex;align-items:stretch;border:1px solid var(--line);border-radius:var(--radius-sm);overflow:hidden;background:#fff}
.money:focus-within{border-color:var(--blue);box-shadow:0 0 0 3px rgba(42,83,162,.13)}
.money span{padding:0 14px;color:var(--muted);display:grid;place-items:center;font-weight:600}
.money input{border:0;outline:0;padding:13px 14px 13px 0;font-family:var(--sans);font-size:1.1rem;font-weight:600;width:100%;background:transparent;color:var(--navy)}
.pcnt{position:relative}
.pcnt input{border:1px solid var(--line);border-radius:var(--radius-sm);padding:13px 34px 13px 14px;font-family:var(--sans);font-size:1.02rem;font-weight:600;width:100%;outline:0;color:var(--navy)}
.pcnt input:focus{border-color:var(--blue);box-shadow:0 0 0 3px rgba(42,83,162,.13)}
.pcnt::after{content:"%";position:absolute;right:14px;top:13px;color:var(--muted);font-weight:600}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
select{width:100%;padding:13px 14px;border:1px solid var(--line);border-radius:var(--radius-sm);font-family:var(--sans);font-size:.96rem;font-weight:600;background:#fff;color:var(--navy)}
select:focus{outline:0;border-color:var(--blue);box-shadow:0 0 0 3px rgba(42,83,162,.13)}
.check{display:flex;gap:11px;align-items:flex-start;font-size:.9rem;padding:12px 14px;border:1px solid var(--line);border-radius:var(--radius-sm);background:#fff;margin-bottom:12px;cursor:pointer}
.check:hover{border-color:var(--blue)}
.check input{margin-top:3px;accent-color:var(--blue);flex:none}
.check b{font-weight:700}

/* ---------- results ---------- */
.results{background:var(--blue-tint);border-left:4px solid var(--blue);border-radius:0 var(--radius-sm) var(--radius-sm) 0;padding:6px 20px;margin-top:4px}
.res-line{display:flex;justify-content:space-between;align-items:baseline;gap:16px;padding:14px 0;font-size:.95rem;border-bottom:1px solid rgba(42,83,162,.16)}
.res-line:last-child{border-bottom:0}
.res-line .v{font-weight:700;white-space:nowrap}
.res-line.head{font-weight:800}
.res-line.head .v{font-size:1.28rem;font-weight:800}
.res-line.total{border-top:2px solid var(--navy)}
.res-line small{display:block;font-size:.79rem;color:var(--muted);font-weight:400;margin-top:2px}
.flag{display:flex;gap:10px;font-size:.86rem;background:#FFFCEB;border:1px solid #EFE08F;color:#4A3D00;border-radius:var(--radius-sm);padding:11px 13px;margin-top:14px}
.flag.blue{background:#fff;border-color:var(--line);color:var(--muted)}
.flag b{font-weight:700;color:var(--navy)}

/* ---------- dark promo card ---------- */
.promo-card{background:var(--navy);color:#fff;border-radius:var(--radius);padding:32px}
.promo-card h2{color:#fff;font-size:1.85rem;margin-bottom:.5em}
.promo-card p{color:#C6D0E6;font-size:.98rem}
.promo-card ul{list-style:none;padding:0;margin:22px 0 26px}
.promo-card li{display:flex;gap:11px;align-items:flex-start;margin-bottom:12px;font-size:.94rem;color:#EDF1F9}
.tick{flex:none;width:20px;height:20px;border-radius:50%;background:var(--yellow);display:grid;place-items:center;margin-top:1px}
.tick svg{width:11px;height:11px}
.btn{display:inline-block;font-weight:800;padding:15px 26px;border-radius:var(--radius-sm);font-size:1rem;text-align:center}
.btn:hover{text-decoration:none}
.btn.yellow{background:var(--yellow);color:var(--navy)}
.btn.yellow:hover{background:#e6ca08}
.btn.blue{background:var(--blue);color:#fff}
.btn.blue:hover{background:var(--blue-dark)}

/* ---------- comparison strip ---------- */
.strip{padding:70px 0;background:var(--navy);color:#fff}
.strip h2{color:#fff}
.strip .eyebrow{color:var(--yellow)}
.strip .lede{color:#C6D0E6;max-width:62ch}
.strip .controls{display:flex;flex-wrap:wrap;gap:18px;align-items:flex-end;margin:28px 0 6px;padding:20px;border:1px solid rgba(255,255,255,.15);border-radius:var(--radius);background:rgba(255,255,255,.05)}
.strip .controls .field{margin:0;min-width:188px}
.strip .controls label{color:#DDE4F2}
.strip .money{border-color:rgba(255,255,255,.24);background:rgba(255,255,255,.07)}
.strip .money span{color:#A9B4CC}
.strip .money input{color:#fff}
.strip select{background:rgba(255,255,255,.07);border-color:rgba(255,255,255,.24);color:#fff}
.strip select option{color:var(--navy)}
.bars{margin-top:28px;display:grid;gap:2px}
.bar-row{display:grid;grid-template-columns:200px 1fr 136px;gap:18px;align-items:center;padding:15px 0;border-top:1px solid rgba(255,255,255,.13)}
.bar-row .who{font-weight:700;font-size:.96rem}
.bar-row .who small{display:block;color:#9AA6C0;font-weight:400;font-size:.79rem;line-height:1.4;margin-top:2px}
.track{height:24px;background:rgba(255,255,255,.09);border-radius:5px;overflow:hidden;display:flex}
.track .tax{background:var(--yellow);height:100%;transition:width .35s cubic-bezier(.4,0,.2,1)}
.track .net{background:#6C8FD6;height:100%;transition:width .35s cubic-bezier(.4,0,.2,1)}
.bar-row .num{text-align:right}
.bar-row .num b{display:block;font-weight:800;font-size:1.05rem}
.bar-row .num small{color:#9AA6C0;font-size:.77rem}
.bar-row.best .who{color:var(--yellow)}
.legend{display:flex;gap:22px;font-size:.82rem;color:#9AA6C0;margin-top:20px;flex-wrap:wrap;align-items:center}
.legend i{width:11px;height:11px;border-radius:3px;display:inline-block;margin-right:7px;vertical-align:middle}

/* ---------- sections ---------- */
section.block{padding:66px 0}
section.block.tint{background:var(--wash)}
section.block.lined{border-top:1px solid var(--line)}
.two{display:grid;grid-template-columns:1fr 1fr;gap:44px;align-items:start}

/* ---------- ad cards ---------- */
.ads{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}
.ad{border:1px solid var(--line);border-radius:var(--radius);padding:26px;background:#fff;display:flex;flex-direction:column}
.ad .tag{font-size:.7rem;font-weight:700;letter-spacing:.12em;text-transform:uppercase;color:var(--blue);margin-bottom:13px}
.ad h3{margin-bottom:.45em}
.ad p{font-size:.93rem;color:var(--muted)}
.ad a.go{margin-top:auto;font-weight:800}
.ad.todo{border-style:dashed;border-color:var(--blue)}

/* ---------- about + faq ---------- */
.subnav{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:32px}
.subnav a{font-size:.86rem;font-weight:600;padding:8px 15px;border:1px solid var(--line);border-radius:999px;color:var(--muted);background:#fff}
.subnav a:hover{border-color:var(--blue);color:var(--blue);text-decoration:none}
.about h3{margin-top:36px}
.about ul{padding-left:20px}
.about li{margin-bottom:7px}
table.rates{width:100%;border-collapse:collapse;font-size:.92rem;margin:16px 0 22px;background:#fff;border-radius:var(--radius-sm);overflow:hidden}
table.rates th,table.rates td{text-align:left;padding:11px 14px;border-bottom:1px solid var(--line)}
table.rates th{font-size:.74rem;letter-spacing:.09em;text-transform:uppercase;color:var(--muted);font-weight:700;background:var(--blue-tint)}
table.rates td:last-child,table.rates th:last-child{text-align:right;font-weight:700}
details.faq{border-bottom:1px solid var(--line)}
details.faq summary{cursor:pointer;font-weight:700;padding:17px 0;list-style:none;display:flex;justify-content:space-between;gap:16px;font-size:1rem}
details.faq summary::-webkit-details-marker{display:none}
details.faq summary::after{content:"+";color:var(--blue);font-size:1.4rem;line-height:.9;font-weight:600}
details.faq[open] summary::after{content:"\2013"}
details.faq div{padding-bottom:18px;color:var(--muted);font-size:.95rem}

/* ---------- footer ---------- */
footer.site{background:var(--navy);color:#A9B4CC;padding:56px 0 30px;font-size:.9rem}
footer.site a{color:#DDE4F2}
footer.site .logo{color:#fff}
footer.site .logo b{color:#fff}
footer.site .logo span{color:var(--yellow)}
.foot-grid{display:grid;grid-template-columns:1.5fr 1fr 1fr;gap:36px}
footer.site h4{color:#fff;font-size:.74rem;letter-spacing:.13em;text-transform:uppercase;font-weight:700;margin-bottom:15px}
footer.site ul{list-style:none;padding:0;margin:0}
footer.site li{margin-bottom:9px}
.rule{border-top:1px solid rgba(255,255,255,.14);margin-top:36px;padding-top:22px;font-size:.82rem;color:#8894B2}

@media (max-width:960px){
  .hero-grid,.two,.foot-grid{grid-template-columns:1fr}
  .ads{grid-template-columns:1fr}
  nav.main{display:none;position:absolute;top:73px;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0;padding:8px 20px 18px}
  nav.main.open{display:flex}
  nav.main a{padding:12px 0;border-bottom:1px solid var(--line)}
  nav.main a.cta{text-align:center;margin-top:14px;border:0}
  #navToggle{display:block}
  .bar-row{grid-template-columns:1fr;gap:9px}
  .bar-row .num{text-align:left}
  .row{grid-template-columns:1fr}
  .tabs{margin:20px 20px 0}
  .panel{padding:20px}
}
@media (prefers-reduced-motion:reduce){*{transition:none !important;animation:none !important}html{scroll-behavior:auto}}