/* ── AUSSIETAXHELPER.COM.AU — SHARED DESIGN SYSTEM ── */
@import url('https://fonts.googleapis.com/css2?family=DM+Serif+Display:ital@0;1&family=DM+Sans:opsz,wght@9..40,300;9..40,400;9..40,500&display=swap');

*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }

:root {
  --navy:        #0a2240;
  --navy-mid:    #133254;
  --navy-light:  #1e4a78;
  --navy-pale:   #e8eef6;
  --gold:        #ffc60a;
  --gold-pale:   #fff8dc;
  --gold-mid:    #e6b000;
  --white:       #ffffff;
  --off-white:   #f7f6f3;
  --surface:     #ffffff;
  --border:      rgba(10,34,64,0.11);
  --border-md:   rgba(10,34,64,0.18);
  --border-strong: rgba(10,34,64,0.25);
  --text-1:      #0d1b2a;
  --text-2:      #3d4e60;
  --text-3:      #7a8a9a;
  --green-bg:    #edf7f1;  --green-tx:  #1a5e38;
  --amber-bg:    #fff8e6;  --amber-tx:  #7a4f00;
  --red-bg:      #fff0f0;  --red-tx:    #8b1a1a;
  --blue-bg:     #eef4ff;  --blue-tx:   #1a3a7a;
  --teal-bg:     #e6f6f6;  --teal-tx:   #0d4f4f;
  --r-sm:  6px;
  --r-md:  10px;
  --r-lg:  16px;
  --r-xl:  24px;
  --sh-sm: 0 1px 4px rgba(10,34,64,0.07), 0 1px 2px rgba(10,34,64,0.05);
  --sh-md: 0 4px 16px rgba(10,34,64,0.09), 0 2px 6px rgba(10,34,64,0.05);
  --sh-lg: 0 12px 40px rgba(10,34,64,0.13), 0 4px 12px rgba(10,34,64,0.07);
  --tx:    0.17s ease;
  --serif: 'DM Serif Display', Georgia, serif;
  --sans:  'DM Sans', system-ui, sans-serif;
}

html { scroll-behavior: smooth; }
body { font-family: var(--sans); background: var(--off-white); color: var(--text-1); min-height: 100vh; font-size: 15px; line-height: 1.6; }

/* ── NAV ── */
.nav {
  background: var(--navy); position: sticky; top: 0; z-index: 200;
  border-bottom: 1px solid rgba(255,198,10,0.12);
}
.nav-inner {
  max-width: 1060px; margin: 0 auto;
  display: flex; align-items: center; justify-content: space-between;
  padding: 0 24px; height: 58px;
}
.nav-logo { display: flex; align-items: center; gap: 10px; text-decoration: none; }
.nav-mark {
  width: 32px; height: 32px; border-radius: 7px; background: var(--gold);
  display: flex; align-items: center; justify-content: center;
  font-family: var(--sans); font-weight: 700; font-size: 13px; color: var(--navy);
}
.nav-name { font-family: var(--sans); font-size: 15px; font-weight: 500; color: #fff; letter-spacing: -0.02em; }
.nav-name em { color: var(--gold); font-style: normal; }
.nav-links { display: flex; align-items: center; gap: 4px; }
.nav-link {
  color: rgba(255,255,255,0.6); font-size: 14px; text-decoration: none;
  padding: 6px 12px; border-radius: var(--r-md); transition: all var(--tx);
}
.nav-link:hover { color: #fff; background: rgba(255,255,255,0.07); }
.nav-link.active { color: var(--gold); }
.nav-cta {
  background: var(--gold); color: var(--navy); font-size: 13px; font-weight: 500;
  padding: 7px 16px; border-radius: var(--r-md); text-decoration: none;
  transition: background var(--tx); margin-left: 8px;
}
.nav-cta:hover { background: #ffe040; }
.nav-hamburger { display: none; background: none; border: none; cursor: pointer; padding: 6px; }
.nav-hamburger span { display: block; width: 22px; height: 2px; background: rgba(255,255,255,0.7); margin: 4px 0; border-radius: 2px; }
.nav-mobile { display: none; background: var(--navy-mid); padding: 12px 24px 16px; flex-direction: column; gap: 4px; }
.nav-mobile.open { display: flex; }
.nav-mobile a { color: rgba(255,255,255,0.7); text-decoration: none; padding: 10px 0; border-bottom: 1px solid rgba(255,255,255,0.06); font-size: 15px; }
.nav-mobile a:last-child { border-bottom: none; }
@media(max-width: 680px) {
  .nav-links, .nav-cta { display: none; }
  .nav-hamburger { display: block; }
}

/* ── FOOTER ── */
.footer {
  background: var(--navy); color: rgba(255,255,255,0.45);
  padding: 40px 24px; font-size: 13px; font-family: var(--sans);
}
.footer-inner { max-width: 1060px; margin: 0 auto; }
.footer-grid { display: grid; grid-template-columns: 2fr 1fr 1fr 1fr; gap: 40px; margin-bottom: 32px; }
@media(max-width: 700px) { .footer-grid { grid-template-columns: 1fr 1fr; gap: 24px; } }
@media(max-width: 420px) { .footer-grid { grid-template-columns: 1fr; } }
.footer-brand .nav-logo { margin-bottom: 10px; }
.footer-brand p { font-size: 13px; line-height: 1.6; color: rgba(255,255,255,0.4); max-width: 240px; }
.footer-col h4 { font-size: 11px; text-transform: uppercase; letter-spacing: 0.08em; color: rgba(255,255,255,0.6); font-weight: 500; margin-bottom: 12px; }
.footer-col a { display: block; color: rgba(255,255,255,0.4); text-decoration: none; margin-bottom: 8px; transition: color var(--tx); }
.footer-col a:hover { color: var(--gold); }
.footer-bottom { border-top: 1px solid rgba(255,255,255,0.07); padding-top: 20px; display: flex; justify-content: space-between; flex-wrap: wrap; gap: 8px; }
.footer-disclaimer { font-size: 12px; color: rgba(255,255,255,0.3); line-height: 1.5; max-width: 600px; }
.footer-disclaimer a { color: var(--gold); text-decoration: none; }

/* ── SHARED COMPONENTS ── */
.page-wrap { max-width: 1060px; margin: 0 auto; padding: 48px 24px 80px; }
.section-label { font-size: 11px; text-transform: uppercase; letter-spacing: 0.1em; color: var(--text-3); font-weight: 500; margin-bottom: 10px; }
.section-title { font-family: var(--serif); font-size: clamp(24px, 4vw, 36px); color: var(--text-1); line-height: 1.2; margin-bottom: 10px; }
.section-sub { font-size: 15px; color: var(--text-2); line-height: 1.65; max-width: 560px; }

.badge { display: inline-flex; align-items: center; font-size: 11px; font-weight: 500; padding: 3px 9px; border-radius: 20px; }
.badge-ato    { background: var(--blue-bg); color: var(--blue-tx); }
.badge-audit  { background: var(--red-bg);  color: var(--red-tx); }
.badge-new    { background: var(--green-bg); color: var(--green-tx); }
.badge-complex{ background: var(--amber-bg); color: var(--amber-tx); }
.badge-gold   { background: rgba(255,198,10,0.15); color: #7a5000; }
.badge-teal   { background: var(--teal-bg); color: var(--teal-tx); }

.btn-navy {
  display: inline-flex; align-items: center; gap: 7px;
  background: var(--navy); color: #fff; font-family: var(--sans);
  font-size: 14px; font-weight: 500; padding: 11px 22px;
  border-radius: var(--r-md); border: none; cursor: pointer;
  text-decoration: none; transition: background var(--tx), transform var(--tx);
}
.btn-navy:hover { background: var(--navy-mid); transform: translateY(-1px); }
.btn-gold {
  display: inline-flex; align-items: center; gap: 7px;
  background: var(--gold); color: var(--navy); font-family: var(--sans);
  font-size: 14px; font-weight: 500; padding: 11px 22px;
  border-radius: var(--r-md); border: none; cursor: pointer;
  text-decoration: none; transition: background var(--tx), transform var(--tx);
  box-shadow: 0 3px 14px rgba(255,198,10,0.3);
}
.btn-gold:hover { background: #ffe040; transform: translateY(-1px); }
.btn-ghost {
  display: inline-flex; align-items: center; gap: 7px;
  background: none; color: var(--text-2); font-family: var(--sans);
  font-size: 14px; font-weight: 400; padding: 10px 20px;
  border-radius: var(--r-md); border: 1px solid var(--border-md); cursor: pointer;
  text-decoration: none; transition: all var(--tx);
}
.btn-ghost:hover { border-color: var(--navy); color: var(--text-1); }

.card {
  background: var(--surface); border-radius: var(--r-lg);
  border: 1px solid var(--border); box-shadow: var(--sh-sm);
}
.card-hover { transition: box-shadow var(--tx), transform var(--tx), border-color var(--tx); cursor: pointer; }
.card-hover:hover { box-shadow: var(--sh-md); transform: translateY(-2px); border-color: var(--border-md); }

.divider { height: 1px; background: var(--border); margin: 32px 0; }

/* ── SEARCH BAR ── */
.search-wrap { position: relative; }
.search-input {
  width: 100%; padding: 13px 16px 13px 44px;
  border: 1.5px solid var(--border-md); border-radius: var(--r-md);
  font-family: var(--sans); font-size: 14px; color: var(--text-1);
  background: var(--surface); transition: border-color var(--tx), box-shadow var(--tx);
}
.search-input:focus { outline: none; border-color: var(--navy); box-shadow: 0 0 0 3px rgba(10,34,64,0.07); }
.search-icon { position: absolute; left: 14px; top: 50%; transform: translateY(-50%); color: var(--text-3); font-size: 16px; pointer-events: none; }

/* ── FILTER PILLS ── */
.filter-row { display: flex; flex-wrap: wrap; gap: 8px; }
.filter-pill {
  padding: 6px 14px; border-radius: 20px; font-size: 13px; font-family: var(--sans);
  border: 1.5px solid var(--border-md); background: var(--surface); color: var(--text-2);
  cursor: pointer; transition: all var(--tx);
}
.filter-pill:hover { border-color: var(--navy); color: var(--text-1); }
.filter-pill.active { background: var(--navy); color: #fff; border-color: var(--navy); }

/* ── ARTICLE MODAL ── */
.modal-overlay {
  display: none; position: fixed; inset: 0; z-index: 300;
  background: rgba(10,34,64,0.55); backdrop-filter: blur(5px);
  align-items: flex-start; justify-content: center; padding: 32px 16px; overflow-y: auto;
}
.modal-overlay.open { display: flex; }
.modal-box {
  background: var(--surface); border-radius: var(--r-xl);
  max-width: 740px; width: 100%; box-shadow: var(--sh-lg);
  margin: auto;
}
.modal-head {
  position: sticky; top: 0; background: var(--surface);
  padding: 24px 28px 18px; border-bottom: 1px solid var(--border);
  display: flex; align-items: flex-start; justify-content: space-between; gap: 16px;
  border-radius: var(--r-xl) var(--r-xl) 0 0;
}
.modal-head h2 { font-family: var(--serif); font-size: 22px; line-height: 1.3; }
.modal-close {
  width: 34px; height: 34px; border-radius: 50%;
  border: 1px solid var(--border-md); background: none; cursor: pointer;
  font-size: 20px; color: var(--text-3); display: flex; align-items: center;
  justify-content: center; flex-shrink: 0; transition: all var(--tx);
}
.modal-close:hover { background: var(--off-white); color: var(--text-1); }
.modal-body { padding: 24px 28px 32px; }
.modal-body h3 { font-family: var(--serif); font-size: 18px; margin: 22px 0 8px; }
.modal-body h3:first-child { margin-top: 0; }
.modal-body p { font-size: 14px; line-height: 1.75; color: var(--text-2); margin-bottom: 12px; }
.modal-body ul, .modal-body ol { margin: 8px 0 14px 20px; }
.modal-body li { font-size: 14px; color: var(--text-2); line-height: 1.65; margin-bottom: 6px; }
.modal-body table { width: 100%; border-collapse: collapse; font-size: 13px; margin: 14px 0; }
.modal-body th { background: var(--navy); color: #fff; padding: 10px 14px; text-align: left; font-weight: 500; }
.modal-body td { padding: 9px 14px; border-bottom: 1px solid var(--border); color: var(--text-2); }
.modal-body tr:last-child td { border-bottom: none; }
.modal-callout { background: var(--amber-bg); border-left: 3px solid var(--gold); border-radius: 0 var(--r-sm) var(--r-sm) 0; padding: 12px 16px; margin: 14px 0; font-size: 13px; color: var(--amber-tx); line-height: 1.6; }
.modal-info { background: var(--blue-bg); border-radius: var(--r-md); padding: 13px 16px; margin: 14px 0; font-size: 13px; color: var(--blue-tx); line-height: 1.6; }
.modal-success { background: var(--green-bg); border-radius: var(--r-md); padding: 13px 16px; margin: 14px 0; font-size: 13px; color: var(--green-tx); line-height: 1.6; }