Current cashflow and Cash over time

Open Current cashflow from the portfolio's menu. Its first page, Each month, opens with Left each month, which adds up the year's income and spending, rent, loan repayments and operating costs, then divides by 12. Every amount is taken as recorded, with no growth over the year and no allowance for vacancy.

The sentence beside it reads An average month brings in $10,026 more than it pays out, and a tax payment of about $4,417 is expected after 30 June 2027.

Coming in and Goes out follow it, each kind of cash received or paid as a bar, largest first. Coming in has up to four kinds.

• Employment, after withholding: pay less the tax and HELP an employer would withhold.
• Rent: the year's rent over 12 months. The Mitchells' $145,600 is $12,133 a month.
• Other income, such as dividends.
• SMSF contributions: employer super paid into a fund's cash account.

Goes out has up to seven kinds.

• Living expenses, and operating costs such as rates, insurance and repairs.
• Loan interest and loan principal. Each loan starts from its balance as the year opens. Interest is charged on the balance less any linked offset cash, at the rate then in force.
• SMSF expenses, and the contributions tax a fund pays.
• Other cash paid, such as a personal super contribution. Daniel's $5,000 a year is $417 a month.

Beneath the figure sits Monthly cashflow after tax, the month once the tax after 30 June is spread over 12. Select a figure to see its working. What is left of the rent after costs works through one property's month.

The rest of Each month splits the month by who holds the money. A company, trust or fund can have cash to spare while a person runs short. That cash is not the person's to spend.

• Cash held by legal owner: each owner's cash today, and who holds the most. A joint account counts by share, so Daniel holds $166,382 of the Mitchell offset and Emma $166,381. A trust or company reads Not personal spending money, and a fund reads Super access rules apply. The note says how much of the cash sits in offsets, here $332,763. An offset lowers interest but does not repay the loan. Show the table opens Cash by legal owner.
• Left for the owner who keeps the most, here Daniel: what each owner has left in an average month. Daniel has +$5,268, Emma +$139 and Mitchell Holdings Pty Ltd -$262. Under each name is the owner's month once the tax after 30 June settles, which takes off a twelfth of their payment due, or adds a twelfth of their refund.

With more than one property, Left each month followed by the property that leaves the most gives each property's rent less its operating costs and repayments, before tax and before the split between owners. Show the table opens Cash result by property.

The Appendix lists Structure funding, when recorded: money one owner gives another without repayment, such as a person funding their trust. It is not income or a tax deduction.

It also lists Monthly super contributions, each contribution with its Gross, Contributions tax and Net to super. Daniel's employer pays 12% of his $16,800 monthly pay, which is $2,016. Less $302 tax, $1,714 reaches his super. Individual super is not spendable cash, so it sits apart.

The Tax after 30 June page opens with Annual tax settlement, which estimates what the owners pay or get back after 30 June. It is kept out of the monthly figures. It is an estimate, not an ATO assessment.

• Show each owner's settlement opens By legal owner, which takes each owner's estimate from what was withheld and already paid. Emma had $44,094 withheld against $31,403 income tax and $11,637 HELP, so she gets $1,054 back. Daniel's estimate is $15 more than his withholding, so he pays $15.
• The rows beside the figure add every owner together.

The estimated income tax counts the fund's $7,919 with the people's. The settlement is $106,709 less $99,489 and $11,637, which is $4,417 to pay.

Tax and HELP saved by rentals a year, one of those rows, compares the estimate with and without the rentals. It is $475 for the Mitchells. Property tax and CGT estimates explains which records the tax estimates read.

Each fund has its own panel under Show each owner's settlement. Deductions, past losses and exempt current pension income come off its assessable income, and the rest is taxed at 15%. The contributions tax the fund already paid comes off that.

The Next 90 days page shows what is coming. Money going out opens with the running totals of money in and out from today, charted, and Payments due under it lists each payment by date. The Mitchells' first are the Elizabeth house's yearly costs on 5 Oct 2026, such as Council rates, Elizabeth house -$1,750. Rent shows as money in, such as Armadale house +$600 each week. A cost set as a share of rent has no fixed amount, so it is left out.

When a sale or loan payout is recorded, the Appendix lists it. Completed cash movements lists the cash it moved, which is already in the recorded cash. Foreign resident CGT withholding credits lists the tax a buyer kept back from a sale and paid to the ATO. It counts toward that year's tax, not as cash received.

Open Cash over time from the portfolio's menu. Its Outcome page starts from each owner's cash today. Every month adds income and rent and takes off spending, costs and repayments. Each year's tax settles after 30 June.

The sentence beside it reads Every legal owner's cash lasts to the end of the forecast. When an owner's cash falls below $0, the outcome adds a line that names the owner and the date. The sentence then names each owner who runs short, earliest first, and how much more cash they would need.

Say expenses grew 10% a year instead of 3%. The Mitchells would still hold $1,602,333 at the end. But the page reads Mitchell Holdings Pty Ltd's cash runs out on 13 Nov 2035, and would need $6,181 more. The company's shortfall stands, because the others' cash does not cover it. The sentence ends The answer rests on the recorded income, living expenses, properties, loans and cash, each linked to its list.

The chart under the sentence, Portfolio cash path, draws two lines at each month end. Closing cash is after each tax settlement. Before tax settlements leaves them out. On 30 June 2027 they read $631,040 and $635,916. The $4,876 between them is that year's settlement.

Net cashflow by year gives each year's surplus or shortfall after its settlement. The first and last years are part years. Appendix A, Forecast by period, lists every year line by line.

Beside the answer, choose 1, 3, 5 or 10 years for how long the forecast runs, 10 to start. Two closed panels sit under the choice, Projection basis and Cash accounts, and with recorded income a third, Planned income changes. Open one, change a figure, and the forecast works its answer out again. Nothing is saved. Leaving the page puts back the defaults, unless you leave through a link to fix a record the forecast asked for.

• Income growth is the yearly rise in recorded income other than rent, 3% to start.
• Rent growth is the yearly rise in recorded rent, 3% to start.
• Expense growth is the yearly rise in recorded expenses, 3% to start.
• Average weekly earnings growth sets the concessional cap, the yearly limit on before-tax super contributions, 3% to start.
• CPI change sets the after-tax super contribution limits and the indexation of capital gains, and gives the cash at the end at today's prices, 3% to start.

Each rate can be from -99.99% to 100%.

Planned income changes has the share of each income kept, 100% to start. Set 0% for a break or 60% for a pay cut, then the day it starts and, if it stops, its last day. Add another change follows it with a second, such as a return at 60% after a break. Tax and HELP follow the income paid in each financial year. A settled change goes on the income itself in Income: End income for a break, Record a new amount for a cut.

Cash accounts has a Cash account for each owner, the account their money goes in and out of. Left at As set in Other assets, it follows Cash routing on the Other assets page. Daniel's and Emma's is the Mitchell offset. An owner with no cash account balance dated on or before today gets a notice that they have no eligible cash account, with Add other asset.

Stress test and Refinance have panels of the same names.

The By owner and offsets page opens with Lowest cash, naming the owner whose cash is lowest of all. Show each owner's cash path draws the cash path of the Legal owner shown, and its Appendix A, Each owner's years, lists that owner's forecast schedule, a row for each year.

• Each row has Opening cash, Cash received, Cash paid, Annual tax settlement, Net cashflow and Closing cash. Daniel's 2026-27 opens at $166,382 and closes at $202,535.
• Lowest cash gives the least cash each owner holds, one bar each, and the first day they hold it. A low early in the forecast is often one large bill.
• Owner outcomes lists each owner's Opening cash, Lowest cash, Lowest on and Cash at forecast end. With a planned income change it gives Lowest without planned changes, then Lowest cash, each with its day, and the answer names the owner whose lowest falls most.

The trust's lowest day is 5 Oct 2026, when the Elizabeth house's six yearly costs fall due together.

Closing HELP debts follows Owner outcomes where a HELP debt is owed at the end.

Cash routed to offsets shows where spare cash lowers a loan's interest. An owner's spare cash moves only into that owner's own offset. The Mitchells' reads Mitchell home loan's offset account is held jointly, so surplus cash is not moved into it from another account. What an offset account does explains why.

On the Outcome page, the Appendix lists the sales and payouts, foreign resident CGT withholding credits and structure funding the forecast counts, when any are recorded.

Download PDF saves either page. The forecast's copy ends with the assumptions it used. A Business account can also send it to the client.

A missing figure is never read as zero. The page names what to record.

• When the records cannot support a month, the page reads Current cashflow unavailable and lists the records to add, each with its action.
• A single figure that cannot be worked out reads Unavailable. Select it to read why.
• When tax cannot be estimated, the forecast says why and shows Portfolio cash path before tax and HELP. Every year is then shown before tax and HELP.

Setup lists every record a result is waiting on. Portfolio position shows the same month beside the rest of the portfolio.

Future cashflow carries the records past the forecast to the end of the future cashflow projection. Check a result opens the working behind each figure.