--- title: Accounting & Tax Blog for Melbourne SMEs | 42 Advisory | Sergiy Kucherenko description: Sergiy Kucherenko is the founder and director of 42 Advisory and a member of CPA Australia. He has spent his career in public practice, working with business owners on tax, structuring and the practical problems that come with running a growing company. Before accounting, Sergiy trained as an engineer and studied computer science. The habit of building systems stuck. It is why the practice runs cloud-first and heavily automated, with Xero at the centre rather than paper files, and why he is comfortable acting for clients whose businesses are technical, software companies in particular. His client work covers medical technology, telecommunications, SaaS, construction and trades, and healthcare, including general practice and dental groups. Some clients come to him at incorporation; others when they are restructuring, acquiring or preparing to sell. The areas he knows best are service trust arrangements for medical practices, revenue recognition for SaaS businesses, and cash flow management in construction. image: https://42advisory.com.au/hubfs/42-advisory-melbourne-accounting-blog-featured-image.webp --- [Skip to Content](https://42advisory.com.au/42-advisory-blog/author/sergiy-kucherenko#body) [![42\_Advisory\_Logo\_Header](https://42advisory.com.au/hubfs/42_Logo_Header.svg "42_Advisory_Logo_Header")](https://42advisory.com.au/) Toggle Menu - Accounting & Tax Toggle children for Accounting & Tax - [Small Business Accountants](https://42advisory.com.au/services/small-business-accountant-melbourne) - [Personal Tax Returns & Advice](https://42advisory.com.au/services/personal-tax-accountant-melbourne) - [BAS & IAS Lodgement](https://42advisory.com.au/services/bas-ias-accountant-services-melbourne) - [Tax Compliance](https://42advisory.com.au/services/small-business-tax-compliance-melbourne) - [SMSF Accountants](https://42advisory.com.au/services/smsf-accountant-melbourne) - [Property Tax](https://42advisory.com.au/services/property-tax-accounting-melbourne) - [Bookkeeping](https://42advisory.com.au/services/small-business-bookkeeping-melbourne) - [CPA Accountants & Business Advisors](https://42advisory.com.au/services/cpa-accountant-melbourne) - [Local Accountants](https://42advisory.com.au/accountants) - Business Advisory Toggle children for Business Advisory - [Business Advisory & 3-Way Forecasting](https://42advisory.com.au/services/business-advisory-forecasting) - [Tax Planning](https://42advisory.com.au/services/tax-planning-melbourne) - [R&D Tax Incentive Services](https://42advisory.com.au/services/r-and-d-tax-incentive) - [Business Valuation](https://42advisory.com.au/services/business-valuations) - [Buying a Business](https://42advisory.com.au/services/buying-a-business-due-diligence-melbourne) - [Finance Broking Overview](https://42advisory.com.au/finance/) - [Residential Finance](https://42advisory.com.au/finance/residential-finance-services-melbourne) - [Commercial Finance](https://42advisory.com.au/finance/commercial-finance-services) - [Asset Finance](https://42advisory.com.au/finance/asset-finance-solutions) - Industries Toggle children for Industries - [Accounting for Doctors](https://42advisory.com.au/industries/accounting-advisory-for-doctors-dentists-health-practices) - [E-Commerce & Online Retail](https://42advisory.com.au/industries/ecommerce-accountants-melbourne) - [Tech, SaaS & IT](https://42advisory.com.au/industries/tech-saas-accounting) - [MMA, BJJ & Muay Thai Gyms](https://42advisory.com.au/industries/martial-arts-combat-sports-gym-accountants-melbourne-42-advisory) - [Cafés, Restaurants & Retail Stores](https://42advisory.com.au/industries/cafés-restaurants-retail-stores) - [Crypto Tax for Investors & Traders](https://42advisory.com.au/industries/crypto-tax-accounting-for-investors-traders) - [Builders, Contractors & Trades](https://42advisory.com.au/industries/builders-tradies-accountants-melbourne) - [Startup Accounting & Advisory](https://42advisory.com.au/industries/startup-accounting-advisory-services-melbourne) - [Professional Services Firms](https://42advisory.com.au/industries/professional-services) - [Automotive & Mechanical Services](https://42advisory.com.au/industries/automotive-accountants-melbourne) - [About Us](https://42advisory.com.au/about) - [Contact Us](https://42advisory.com.au/contact-us) - [Resources](https://42advisory.com.au/42-advisory-blog) - [(03) 9997 7081](tel:0399977081) ![](https://42advisory.com.au/hubfs/sergiy-kucherenko-cpa-director-42-advisory.jpg) [mailto:skucherenko@42advisory.com.au](mailto:skucherenko@42advisory.com.au) ##### Sergiy Kucherenko Sergiy Kucherenko is the founder and director of 42 Advisory and a member of CPA Australia. He has spent his career in public practice, working with business owners on tax, structuring and the practical problems that come with running a growing company. Before accounting, Sergiy trained as an engineer and studied computer science. The habit of building systems stuck. It is why the practice runs cloud-first and heavily automated, with Xero at the centre rather than paper files, and why he is comfortable acting for clients whose businesses are technical, software companies in particular. His client work covers medical technology, telecommunications, SaaS, construction and trades, and healthcare, including general practice and dental groups. Some clients come to him at incorporation; others when they are restructuring, acquiring or preparing to sell. The areas he knows best are service trust arrangements for medical practices, revenue recognition for SaaS businesses, and cash flow management in construction. ![Key ATO Due Dates for Australian Businesses: 2026-27](https://42advisory.com.au/hs-fs/hubfs/Images/WebP/melbourne-small-business-accounting-consultation-42-advisory.webp?height=500&name=melbourne-small-business-accounting-consultation-42-advisory.webp) ## [BAS & Tax Due Dates 2026-27: ATO Calendar](https://42advisory.com.au/42-advisory-blog/key-ato-due-dates-bas-payg-fbt-super-tpar) Self-lodged tax returns due 31 Oct 2026 (2 Nov, as it's a Saturday). Quarterly BAS: 28 Oct, 1 Mar, 28 Apr, 28 Jul. 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