01
Investment Opportunity

One Platform to Run
Every Accounting Practice

Replacing the fragmented software stack with a single, AI-powered ERP system built by accountants, for accountants.

mastergl.ai

CONFIDENTIAL — For discussion purposes only

02
THE PROBLEM

Accounting Firms Are Drowning in Software

Every practice juggles 5–10 separate tools that don't talk to each other:

  • Practice management (XPM, MYOB AE)
  • Client accounting (Xero, MYOB, QBO)
  • Document management (SharePoint, FYI)
  • Tax compliance (LodgeiT, ATOmate)
  • Client portal (separate login)
  • Workflow & tasks (another tool)
  • CRM & proposals (Ignition, HubSpot)
  • Communication (email, Teams, Slack)
$10-20K+
Estimated annual software spend per firm (multi-tool stack)
5-10
Separate software tools the average accounting practice juggles daily
0
Integrated ERP solutions purpose-built for accounting practices in Australia
03
THE SOLUTION

One System. Everything Integrated.

A single platform that replaces the entire stack — built by a firm that uses it every day.

Practice Management

Jobs, workflow, WIP tracking, client records — all in one place.

Compliance & Tax

BAS, ITR, ATO integration, automated lodgement tracking.

Document Management

Auto-filing, version control, client-facing portal.

AI-Powered Automation

Smart workflows, anomaly detection, automated correspondence.

Client Portal

Secure document exchange, e-signatures, real-time status updates.

Analytics & Reporting

Firm KPIs, staff performance, profitability — real-time dashboards.

04
MARKET OPPORTUNITY

A Massive Underserved Market

46,900
Registered tax agents in Australia (TPB Annual Report 2024–25)
63,865
Total registered tax practitioners incl. BAS agents (TPB 2024–25)
4,373
New practitioners registered in 2024–25 alone (TPB)

Why Now?

  • AI is transforming what's possible in automation
  • No dominant ERP player in the Australian accounting space
  • Existing tools are ageing and disconnected
  • Post-COVID: firms demand digital efficiency
  • Regulatory complexity keeps increasing (ATO, ASIC)
05
TRACTION

We're Not Starting from Zero

$340K+
Direct investment (cash, developer, staff testing time)
1 Year
In development
Live
Internal pilot at TT Accountancy
Demo
Working product shown to investors

Live Website

mastergl.ai

Public landing page with waitlist — AI-powered practice management for modern accounting firms. Brand established, domain secured, early interest being captured.

Roadmap

Q2 2026

MVP Complete

Full internal rollout at TT Accountancy. First external beta firms onboarded.

Q4 2026

10–20 Firms

Paid subscriptions. Product-market fit validated. Reference customers.

2027

Scale

50+ firms. Potential Series A. Expand feature set and market reach.

06
UNFAIR ADVANTAGE

Why We Win

Built by a Practising Firm

TT Accountancy manages 450+ client entities. We're building what we actually need — not guessing from the outside.

AI-Native Architecture

Not AI bolted onto legacy software. Built from the ground up with automation, machine learning, and intelligent workflows.

We Are Customer Zero

Every feature is battle-tested in a real accounting practice before it ships. No ivory tower development.

Domain Expertise

Founder is a practising accountant with deep knowledge of tax, compliance, ATO systems, Xero, and practice operations.

No Incumbent

There is no integrated ERP for Australian accounting practices. Existing tools are point solutions that don't connect.

Software = Scale

Unlike physical businesses, each new customer costs almost nothing to onboard. Near-zero marginal cost.

07
BUSINESS MODEL

SaaS Subscription — Recurring Revenue

Revenue Streams

StreamModel
Platform subscription$500–$2,000/month per firm
Per-user pricingScales with firm size
Premium modulesAI features, advanced analytics
Onboarding & trainingOne-time setup fee

Illustrative Economics

10 firms × $1,000/mo$120K ARR
50 firms × $1,000/mo$600K ARR
200 firms × $1,200/mo$2.9M ARR
500 firms × $1,500/mo$9M ARR

SaaS companies typically valued at 5–15× ARR depending on growth rate

08
REGULATORY CREDENTIALS

Government-Certified. Production-Ready.

Our software has passed the security, compliance, and technical standards required by both the ATO and ASIC — the same certifications held by Xero, MYOB, and Intuit.

ATO Digital Service Provider

✅ CERTIFIED — Category B

Passed all 12 ATO Operational Security Framework controls:

  • ISO 27001:2022 self-assessment
  • Multi-Factor Authentication
  • Encryption (at rest & in transit)
  • Audit Logging & Security Monitoring
  • Personnel & Supply Chain Security
  • Entity Validation & Data Hosting

Certified: 27 Feb 2026 · Next review: Feb 2027

ATO Production Access (SBR)

✅ APPROVED & WHITELISTED

Production access granted for Standard Business Reporting (SBR2):

  • PVTID: 678982 — Practice Manager
  • Domain: Tax Practitioner Practice Management
  • Approved by ATO (David Irwin)
  • Conformance evidence submitted & accepted

Live access to ATO lodgement systems

ASIC Digital Service Provider

⏳ PRODUCTION APPROVAL PENDING

UAT approved by ASIC senior management. All 8 Form 201 test scenarios submitted and accepted:

  • 8/8 company registration lodgements accepted
  • Proprietary, public, multi-class share structures tested
  • All states & territories covered
  • Production credentials being issued

Final approval expected Q2 2026

These certifications represent months of security assessment, technical testing, and regulatory engagement — a significant barrier to entry for competitors.

09
THE OPPORTUNITY

Investment Terms

Instrument

Class B Shares (Direct Equity)

Investment Amount

$200,000

Pre-Money Valuation

$1,800,000

Equity Stake

10%

Share Structure

Dual-Class (A & B)

How It Works

  • You receive Class B shares — full economic rights (dividends, distributions, exit proceeds)
  • Class B shares carry 1 vote per share
  • Founder retains Class A shares with 10 votes per share — maintaining operational control
  • Same structure used by Google, Meta, and other major tech companies
  • A new company will be established for the software venture — shares issued on incorporation

Illustrative Return

If the company reaches $4M valuation:

Your 10% stake worth $400,000

That's a 2× return

If the company reaches $10M valuation:

Your 10% stake worth $1,000,000

That's a 5× return

10
TAX INCENTIVES

Invest $200K. Effective Cost: $160K.

The new software company will be established and registered as an Early Stage Innovation Company (ESIC), unlocking significant government tax incentives under Subdivision 360-A ITAA 1997.

$40,000
Tax offset in the year of investment

20% Non-Refundable Tax Offset

  • 20% of your $200K investment = $40,000 tax offset
  • Claimed in the income year the shares are issued
  • Reduces your personal tax bill dollar-for-dollar
  • Effective investment cost: $160,000 after offset
$0
Capital gains tax on exit (if held 12 months – 10 years)

10-Year CGT Exemption

  • Shares held for 12+ months and less than 10 years are completely CGT exempt
  • Not a 50% discount — a full exemption
  • If your 10% stake is worth $1M at exit, you pay zero capital gains tax
  • The clock starts from the date shares are issued — direct equity means it starts immediately

Why the New Company Will Qualify as an ESIC

Newly Incorporated

Fresh Pty Ltd established for the venture

Expenses < $1M

Early stage, controlled spend

Revenue < $200K

Pre-revenue at incorporation

Genuinely Innovative

AI-native ERP, no incumbent

ESIC registration will be applied for upon incorporation of the new company. Tax incentives subject to successful registration, investor eligibility (sophisticated investor test), and company maintaining ESIC status at the time shares are issued. Investors should seek independent tax advice.

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YOUR ROLE

Strategic Investor & Advisory Board

What You Bring

  • Capital to accelerate development to MVP
  • Business strategy from scaling a $10M+ operation
  • Software engineering perspective
  • Network introductions to accounting firms
  • First external customer via your accountant
  • Credibility — sophisticated investor backing

Performance Bonus — Additional Class B Shares

Earn additional Class B shares by helping the company hit milestones:

+1% when your accountant signs as a paying customer

+1% when 10 accounting firms are onboarded

+1% when the company reaches $500K ARR

Commitment: ~5 hours/month • Monthly strategy calls • Introductions

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USE OF FUNDS

Where Your $200K Goes

CategoryAllocation
Product development (MVP completion)$100,000
Infrastructure & hosting$25,000
Beta program & onboarding$25,000
Legal (company setup, IP, agreements)$15,000
Marketing & customer acquisition$20,000
Working capital reserve$15,000
Total$200,000

Key Milestones This Capital Unlocks

  • Complete MVP and exit internal-only testing
  • Onboard 5–10 external accounting firms
  • Achieve first recurring revenue
  • Build reference customers for Series A
  • Establish company structure and IP protection
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THE FOUNDER

Built by Someone Who Lives the Problem

Teke Tu

Founder & CEO

  • Founder and principal of TT Accountancy
  • Chartered Accountant, University of Melbourne alumni
  • Registered Tax Agent (TAN: 17662000)
  • Manages 450+ client entities
  • Deep expertise in tax, compliance, Xero, ATO systems
  • ATO-certified Digital Service Provider (Category B)
  • Built AI automation solutions for his own practice
  • Invested $340K+ in cash, wages and staff time — plus $300K in foregone billings
  • Using the product daily in his own firm

Why This Founder?

Most software companies build accounting tools from the outside — guessing what firms need.

Teke runs an accounting firm. He's building the tool he wished existed. His team tests every feature in production, with real clients, every day.

The product isn't theoretical. It's operational.

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LET'S BUILD THIS

Next Steps

1

Align on Terms

Review this proposal. Discuss any questions or adjustments.

2

Incorporate New Company & Apply for ESIC

Register a new Pty Ltd for the software venture with dual-class constitution. Apply for Early Stage Innovation Company status to unlock investor tax incentives.

3

Legal Documentation

Share subscription agreement, shareholder agreement, and company constitution with Class A/B share provisions.

4

Issue Shares & Claim Tax Offset

Once ESIC status is confirmed, Class B shares issued. Investor claims 20% tax offset ($40K) in that financial year. CGT exemption clock begins.

5

Build, Launch & Grow

Complete MVP. Onboard first external firms. Scale to 50+ practices. The real journey begins.

Ready to build something that changes an entire industry?

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Important Notice: This presentation is for discussion purposes only and does not constitute a prospectus, product disclosure statement, or offer document under the Corporations Act 2001 (Cth). It is provided on a confidential basis to a limited number of sophisticated investors. The information herein has not been independently verified and should not be relied upon as the sole basis for an investment decision. Prospective investors should seek independent legal, financial, and tax advice. All projections and forward-looking statements are illustrative only. Past performance and current traction do not guarantee future results. The company and its directors make no representations or warranties as to the accuracy or completeness of the information contained herein.

Prepared March 2026