:root{--ink:#14213d;--text:#34405a;--paper:#fffdf7;--sand:#f5eddd;--saffron:#e26d2f;--saffron-soft:#fff0e4;--green:#198754;--green-soft:#e3f3e8;--blue:#4263eb;--yellow:#f6d365;--red:#b8323f;--line:#aeb5c3;--shadow:8px 8px 0 var(--ink)}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--text);background:var(--sand);font-family:Inter,ui-sans-serif,system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;font-size:clamp(16px,1.1vw,19px);line-height:1.65}a{color:inherit}:focus-visible{outline:4px solid var(--saffron);outline-offset:4px}.tax-skip{position:fixed;z-index:100;left:10px;top:10px;padding:12px 18px;color:#fff;background:var(--ink);transform:translateY(-160%);font-weight:900}.tax-skip:focus{transform:translateY(0)}.tax-shell{width:min(1180px,calc(100% - 40px));margin-inline:auto}.tax-header{position:sticky;top:0;z-index:30;background:rgb(255 253 247/.96);border-bottom:2px solid var(--ink);backdrop-filter:blur(12px)}.tax-nav{min-height:78px;display:flex;align-items:center;justify-content:space-between;gap:24px}.tax-logo{display:inline-flex;align-items:center;gap:11px;color:var(--ink);font-size:1.08rem;font-weight:950;letter-spacing:-.04em;text-decoration:none}.tax-logo img{width:46px;height:46px}.tax-logo b{color:var(--saffron)}.tax-links{display:flex;align-items:center;gap:20px;font-size:.78rem;font-weight:850}.tax-links a{text-decoration:none}.tax-button{display:inline-flex;min-height:50px;align-items:center;justify-content:center;padding:0 22px;color:#fff;background:var(--ink);border:2px solid var(--ink);box-shadow:5px 5px 0 var(--saffron);font:inherit;font-weight:900;text-decoration:none;cursor:pointer}.tax-button--small{min-height:42px;padding:0 16px}.tax-button--light{color:var(--ink);background:var(--paper)}.tax-hero{padding:clamp(52px,7vw,92px) 0 78px;border-bottom:2px solid var(--ink)}.tax-hero-grid{display:grid;grid-template-columns:minmax(0,.72fr) minmax(500px,1.28fr);gap:clamp(38px,6vw,80px);align-items:start}.tax-kicker{display:flex;align-items:center;gap:12px;color:var(--green);font-size:.7rem;font-weight:950;letter-spacing:.15em;text-transform:uppercase}.tax-kicker:before{content:"";width:44px;height:7px;background:var(--saffron)}h1,h2,h3{color:var(--ink);line-height:1.06;letter-spacing:-.04em}h1{margin:20px 0 24px;font-size:clamp(3rem,5.4vw,5.6rem)}h2{margin:0 0 20px;font-size:clamp(2rem,4vw,4rem)}h3{font-size:clamp(1.2rem,2vw,1.7rem)}.tax-lede{max-width:720px;font-size:clamp(1.12rem,2vw,1.5rem);line-height:1.5}.tax-scope,.tax-notice,.tax-stop{margin-top:26px;padding:19px;border:2px solid var(--ink);background:#fff4bd}.tax-stop{background:#ffe5e7;border-left:9px solid var(--red)}.tax-actions{display:flex;flex-wrap:wrap;gap:18px;margin-top:30px}.tax-calculator,.tax-result{padding:28px;background:var(--paper);border:2px solid var(--ink);border-radius:16px}.tax-calculator{box-shadow:var(--shadow)}.tax-calculator-top{display:flex;justify-content:space-between;gap:15px;align-items:center;margin-bottom:18px;padding-bottom:15px;border-bottom:1px solid var(--line)}.tax-calculator-top span{color:#687286;font-size:.72rem}.tax-form,.tax-form-grid{display:grid;gap:16px}.tax-form-grid{grid-template-columns:1fr 1fr}.tax-field{display:grid;gap:7px}.tax-field--wide{grid-column:1/-1}.tax-field label{color:var(--ink);font-size:.76rem;font-weight:900}.tax-field input,.tax-field select{width:100%;min-height:50px;padding:10px 12px;color:var(--text);background:#fff;border:2px solid #758096;border-radius:4px;font:inherit}.tax-field small{color:#687286;line-height:1.35}.tax-check{display:flex;gap:10px;align-items:flex-start;font-size:.78rem}.tax-check input{width:21px;height:21px;flex:0 0 auto}.tax-section{padding:clamp(66px,8vw,104px) 0;border-bottom:2px solid var(--ink)}.tax-section--green{background:var(--green-soft)}.tax-section--saffron{background:var(--saffron-soft)}.tax-section--paper{background:var(--paper)}.tax-section-head{display:grid;grid-template-columns:minmax(0,.8fr) minmax(320px,1fr);gap:52px;align-items:end;margin-bottom:42px}.tax-section-head p{margin:0}.tax-result:focus{outline:none}.tax-result[data-state=calculated]{border-left:10px solid var(--green)}.tax-result-summary h2{margin-top:14px;font-size:clamp(1.8rem,3.5vw,3.5rem)}.tax-result-grid,.tax-card-grid,.tax-source-grid{display:grid;grid-template-columns:1fr 1fr;gap:22px;margin-top:25px}.tax-result-card,.tax-card{padding:25px;background:#fff;border:2px solid var(--ink);border-radius:12px}.tax-result-card h3{margin:8px 0;font-size:2.2rem;font-variant-numeric:tabular-nums}.tax-result-card dl,.tax-gst-breakdown{display:grid;gap:0;margin:22px 0}.tax-result-card dl div,.tax-gst-breakdown div{display:flex;justify-content:space-between;gap:20px;padding:10px 0;border-bottom:1px solid var(--line)}dt{color:#667085}dd{margin:0;color:var(--ink);font-weight:900;font-variant-numeric:tabular-nums}.tax-result-card details{border:2px solid var(--ink)}.tax-result-card summary{padding:14px;background:var(--green-soft);font-weight:900;cursor:pointer}.tax-result-card ol{margin:0;padding:0;list-style:none}.tax-result-card li{display:grid;grid-template-columns:1fr auto;gap:16px;padding:12px;border-top:1px solid var(--line)}.tax-result-card li div{display:grid}.tax-result-card small{color:#687286}.tax-result-card li>span{font-weight:900}.tax-steps{counter-reset:step;display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin:0;padding:0;list-style:none}.tax-steps li{counter-increment:step;padding:22px;background:var(--paper);border:2px solid var(--ink)}.tax-steps li:before{content:counter(step,decimal-leading-zero);display:block;color:var(--saffron);font-size:2rem;font-weight:950}.tax-steps strong{display:block;margin:10px 0 6px;color:var(--ink)}.tax-table{width:100%;border-collapse:collapse;background:#fff}.tax-table th,.tax-table td{padding:15px;border:1px solid var(--line);text-align:left;vertical-align:top}.tax-table th{color:#fff;background:var(--ink)}.tax-status{display:inline-flex;align-items:center;gap:7px;color:var(--green);font-size:.68rem;font-weight:950;text-transform:uppercase;letter-spacing:.08em}.tax-status:before{content:"";width:10px;height:10px;background:currentColor;border-radius:50%}.tax-status--blocked{color:var(--red)}.tax-breadcrumbs{padding-top:18px;font-size:.75rem;font-weight:850}.tax-prose{max-width:820px}.tax-prose p,.tax-prose li{max-width:72ch}.tax-formula{padding:20px;color:#fff;background:var(--ink);border-left:8px solid var(--saffron);font-family:ui-monospace,SFMono-Regular,Menlo,monospace;overflow:auto}.tax-callout{padding:25px;background:#fff4bd;border:2px solid var(--ink);box-shadow:6px 6px 0 var(--saffron)}.tax-source-grid a{font-weight:900;color:var(--blue)}.tax-footer{padding:48px 0;color:#fff;background:var(--ink)}.tax-footer-grid{display:grid;grid-template-columns:1fr 1fr;gap:38px}.tax-footer .tax-logo,.tax-footer a{color:#fff}.tax-fine{color:#d4d9e2;font-size:.77rem}
.tax-mega{position:relative}.tax-mega summary{padding:12px 16px;color:var(--ink);border:2px solid transparent;cursor:pointer;list-style:none}.tax-mega summary::-webkit-details-marker{display:none}.tax-mega summary:after{content:" +";color:var(--saffron)}.tax-mega[open] summary{border-color:var(--ink);background:var(--saffron-soft)}.tax-mega[open] summary:after{content:" −"}.tax-mega-panel{position:absolute;right:0;top:calc(100% + 13px);display:grid;grid-template-columns:repeat(3,minmax(210px,1fr));width:min(760px,calc(100vw - 40px));padding:22px;background:var(--paper);border:2px solid var(--ink);box-shadow:var(--shadow)}.tax-mega-panel section{display:grid;align-content:start;gap:6px;padding:0 18px;border-left:1px solid var(--line)}.tax-mega-panel section:first-child{border-left:0}.tax-mega-panel section>span{margin-bottom:8px;color:var(--green);font-size:.65rem;font-weight:950;letter-spacing:.12em;text-transform:uppercase}.tax-mega-panel a{display:grid;padding:9px;color:var(--ink);border-radius:5px}.tax-mega-panel a:hover,.tax-mega-panel a:focus{background:var(--green-soft)}.tax-mega-panel small{color:#687286;font-weight:600}
@media(max-width:960px){.tax-links a:not(.tax-button){display:none}.tax-mega-panel a{display:grid!important}.tax-hero-grid,.tax-section-head,.tax-result-grid,.tax-card-grid,.tax-source-grid,.tax-footer-grid{grid-template-columns:1fr}.tax-steps{grid-template-columns:1fr 1fr}.tax-mega-panel{position:fixed;left:20px;right:20px;top:78px;width:auto;grid-template-columns:1fr 1fr 1fr}}@media(max-width:620px){.tax-shell{width:min(100% - 24px,1180px)}.tax-logo{font-size:.9rem}.tax-logo img{width:40px;height:40px}.tax-button--small{display:none}h1{font-size:clamp(2.5rem,12vw,4rem)}.tax-form-grid,.tax-steps{grid-template-columns:1fr}.tax-result-card li{grid-template-columns:1fr}.tax-field--wide{grid-column:auto}.tax-table{display:block;overflow-x:auto}.tax-mega-panel{left:12px;right:12px;top:70px;max-height:calc(100vh - 90px);overflow:auto;grid-template-columns:1fr}.tax-mega-panel section{border-left:0;border-top:1px solid var(--line);padding:14px 0}.tax-mega-panel section:first-child{border-top:0}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important;scroll-behavior:auto!important}}