I remember meeting Emma, the founder of a thriving creative services agency in Sydney. Her team of 70 worked on high-profile campaigns for national brands, and her revenue topped $20 million. From the outside, she looked like a success story.

I will never forget the call: it was early July, and Sarah, owner of a successful legal firm generating more than $10 million in annual revenue, was exasperated. "Our billings dipped, staff costs spiked, and then the ATO bill came due. I had no idea how I would cover payroll next month."