.requirements-shell::before{display:none}
.requirements-top{position:relative;isolation:isolate;padding-bottom:22px}
.requirements-top::before{content:"";position:absolute;z-index:-2;top:-42px;bottom:0;left:50%;width:100vw;transform:translateX(-50%);background:#22253b}
html[data-theme=dark] .requirements-top::before{background:#171928}
@media(prefers-color-scheme:dark){html:not([data-theme=light]) .requirements-top::before{background:#171928}}
.requirements-hero-lines{height:100%}
.requirements-hero{padding:34px 0 48px}
.requirements-hero>*{position:relative;z-index:1}
.requirements-hero h1{max-width:1100px;margin:15px auto 18px;font-size:clamp(3rem,7vw,5.7rem);line-height:1.04;letter-spacing:-.055em}
.requirements-hero h1 span{color:var(--accent-hero,var(--pink))}
.requirements-hero p{max-width:660px;margin:0 auto 30px;font-size:clamp(1rem,1.5vw,1.2rem);line-height:1.6}
.requirements-hero .btn{min-width:192px}
.requirements-kicker,.requirements-label{display:block;text-transform:uppercase;letter-spacing:.14em;font-size:.74rem;font-weight:700;color:var(--accent-hero,var(--pink))}
.au-guide,.country-guide{position:relative}
.au-guide[hidden],.country-guide[hidden]{display:none}
.requirements-facts{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.requirements-facts[hidden]{display:none}
.requirements-fact{display:grid;grid-template-columns:var(--section-icon-size) minmax(0,1fr);align-items:center;column-gap:12px;row-gap:2px;min-height:104px;padding:20px 22px;background:var(--panel);border-radius:17px;box-shadow:var(--shadow)}
.requirements-fact-icon{grid-row:span 2;display:grid;place-items:center;width:var(--section-icon-size);height:var(--section-icon-size);color:var(--accent-text,var(--pink));background:var(--accent-soft);border-radius:10px;font-size:var(--section-icon-font)}
.requirements-fact strong{font-size:1.4rem;letter-spacing:-.04em}
.requirements-fact>span:last-child{color:var(--muted);font-size:.78rem;line-height:1.45}
.requirements-index{position:relative;z-index:1;display:flex;align-items:center;justify-content:center;flex-wrap:wrap;gap:10px 12px;margin:22px 0 0;padding:18px 22px;background:var(--panel);border-radius:16px;box-shadow:var(--shadow)}
.requirements-index[hidden]{display:none}
.requirements-index span{margin-right:8px;color:var(--muted);font-size:.8rem;font-weight:700;text-transform:uppercase;letter-spacing:.08em}
.requirements-index a{padding:7px 10px;color:var(--ink);border-radius:999px;font-size:.82rem;font-weight:500;text-decoration:none;transition:background .2s,color .2s}
.requirements-index a:hover,.requirements-index a:focus-visible{color:var(--accent-text,var(--pink));background:var(--accent-soft)}
.requirements-section{scroll-margin-top:20px;padding:70px 18px;border-bottom:1px solid var(--line)}
.requirements-section h2,.requirements-sources h2{margin:10px 0 18px;font-size:clamp(2rem,4vw,3.05rem);line-height:1.13;letter-spacing:-.045em}
.requirements-section h3{margin:0 0 10px;font-size:1.15rem;letter-spacing:-.02em}
.requirements-section p,.requirements-sources p{color:var(--muted);line-height:1.7}
.requirements-section p:last-child{margin-bottom:0}
.requirements-section-head{max-width:720px;margin-bottom:28px}
.requirements-section-head>p{margin:0;font-size:1rem}
.requirements-intro{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(280px,.7fr);gap:clamp(30px,7vw,100px);align-items:center}
.requirements-copy{max-width:670px}
.requirements-copy p{font-size:1rem}
.requirements-copy p+p{margin-top:20px}
.requirements-aside{padding:30px;background:var(--panel);border-radius:18px;box-shadow:var(--shadow)}
.requirements-aside>i{display:grid;place-items:center;width:var(--section-icon-size);height:var(--section-icon-size);margin-bottom:18px;color:var(--accent-text,var(--pink));background:var(--accent-soft);border-radius:10px;font-size:var(--section-icon-font)}
.requirements-aside strong{font-size:1.2rem}
.requirements-aside p{margin:9px 0 0;font-size:.9rem}
.requirements-type-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.requirements-type-card{padding:30px;background:var(--panel);border:1px solid var(--line);border-radius:18px}
.requirements-type-tax{border-color:var(--accent-line,var(--pink))}
.requirements-type-icon{display:grid;place-items:center;width:var(--section-icon-size);height:var(--section-icon-size);margin-bottom:22px;color:var(--accent-text,var(--pink));background:var(--accent-soft);border-radius:10px;font-size:var(--section-icon-font)}
.requirements-type-card h3{font-size:1.45rem}
.requirements-type-card p{margin:0;font-size:.94rem}
.requirements-check-grid{display:grid;grid-template-columns:minmax(0,1.35fr) minmax(270px,.65fr);gap:18px;align-items:start}
.requirements-check-list{display:grid;gap:2px;margin:0;padding:9px 24px;list-style:none;background:var(--panel);border-radius:18px;box-shadow:var(--shadow)}
.requirements-check-list li{display:flex;align-items:flex-start;gap:17px;padding:16px 0;border-bottom:1px solid var(--line)}
.requirements-check-list li:last-child{border:0}
.requirements-check-list li>span{flex:0 0 38px;color:var(--accent-text,var(--pink));font-size:.82rem;font-weight:700}
.requirements-check-list strong,.requirements-check-list small{display:block}
.requirements-check-list strong{margin-bottom:5px;font-size:.94rem}
.requirements-check-list small{color:var(--muted);font-size:.82rem;line-height:1.5}
.requirements-check-extra{padding:30px;background:var(--navy);border-radius:18px;color:#fff}
.requirements-extra-number{display:inline-block;margin-bottom:14px;color:var(--accent-hero,var(--pink));font-size:.78rem;font-weight:700;letter-spacing:.14em}
.requirements-check-extra p{margin:0;color:#d7dae5;font-size:.88rem}
.requirements-check-extra hr{height:1px;margin:25px 0;border:0;background:rgba(255,255,255,.22)}
.requirements-example-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px;align-items:stretch}
.requirements-example{min-width:0;margin:0;padding:22px;background:var(--panel);border-radius:18px;box-shadow:var(--shadow)}
.requirements-example figcaption{display:grid;gap:5px;margin-bottom:17px}
.requirements-example figcaption span{color:var(--accent-text,var(--pink));font-size:.75rem;font-weight:700;letter-spacing:.1em;text-transform:uppercase}
.requirements-example figcaption strong{font-size:1.25rem}
.requirements-example figcaption small{color:var(--muted);font-size:.8rem}
.sample-invoice{min-height:385px;padding:25px 24px;color:#22253b;background:#fff;border:1px solid #d9dee6;border-top:4px solid var(--pink);border-radius:10px;box-shadow:0 4px 14px rgba(34,37,59,.08)}
.sample-top,.sample-party,.sample-total,.sample-gst{display:flex;justify-content:space-between;gap:12px}
.sample-top{align-items:center;margin-bottom:22px}
.sample-heading{font-size:1.7rem;font-weight:900;letter-spacing:-.04em}
.sample-number{color:#697181;font-size:.75rem;font-weight:700}
.sample-party{align-items:start;margin-bottom:20px;font-size:.78rem}
.sample-party strong,.sample-party small{display:block}
.sample-party strong{margin-bottom:5px;font-size:.87rem}
.sample-party small{margin-top:3px;color:#697181;line-height:1.45}
.sample-date{color:#697181;text-align:right;font-size:.74rem;white-space:nowrap}
.sample-buyer{display:grid;gap:3px;margin:-7px 0 18px;padding:11px 13px;background:var(--accent-soft);border-radius:8px;font-size:.76rem}
.sample-buyer span,.sample-buyer small{color:#5b6370}
.sample-buyer strong{font-size:.85rem}
.sample-table-wrap{overflow-x:auto}
.sample-table{width:100%;border-collapse:collapse;text-align:left;font-size:.78rem}
.sample-table th{padding:9px 5px;color:#697181;border-bottom:1px solid #d9dee6;font-size:.68rem;text-transform:uppercase;letter-spacing:.06em}
.sample-table td{padding:11px 5px;border-bottom:1px solid #d9dee6;vertical-align:top}
.sample-table th:last-child,.sample-table td:last-child{text-align:right;white-space:nowrap}
.sample-table td small{display:block;margin-top:5px;color:#697181}
.sample-total{align-items:center;margin-top:18px;padding-top:14px;border-top:2px solid var(--pink);font-size:.9rem;font-weight:700}
.sample-total strong{font-size:1.15rem}
.sample-gst{justify-content:flex-end;gap:6px;margin-top:7px;color:#697181;font-size:.72rem}
.sample-gst strong{color:#22253b}
.sample-marker{display:inline-grid;place-items:center;width:17px;height:17px;margin-left:3px;color:#fff;background:var(--pink);border-radius:50%;font-size:.63rem;font-style:normal;font-weight:700;line-height:1;vertical-align:middle}
.sample-note{margin:13px 0 0!important;font-size:.79rem}
.requirements-example-footnote{margin:17px 0 0;font-size:.78rem}
.requirements-digital-grid,.requirements-practical-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.requirements-digital-grid>div,.requirements-practical-grid>div{padding:29px;background:var(--panel);border-radius:17px;box-shadow:var(--shadow)}
.requirements-digital-grid i,.requirements-practical-grid i{display:grid;place-items:center;width:var(--section-icon-size);height:var(--section-icon-size);margin-bottom:20px;color:var(--accent-text,var(--pink));background:var(--accent-soft);border-radius:10px;font-size:var(--section-icon-font)}
.requirements-digital-grid p,.requirements-practical-grid p{margin:0;font-size:.89rem}
.requirements-practical-grid{grid-template-columns:repeat(3,minmax(0,1fr))}
.requirements-help{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(300px,.95fr);gap:clamp(30px,7vw,90px);align-items:center}
.requirements-help-copy{max-width:620px}
.requirements-help-copy p{font-size:.94rem}
.requirements-help-copy .btn{margin-top:15px}
.requirements-help-visual{display:grid;justify-items:center;gap:8px;padding:30px;background:var(--panel);border-radius:19px;box-shadow:var(--shadow)}
.requirements-help-visual>div{display:grid;grid-template-columns:44px 1fr;column-gap:12px;align-items:center;width:100%;padding:16px;background:var(--soft);border-radius:12px}
.requirements-help-visual>div span{grid-row:span 2;display:grid;place-items:center;width:42px;height:42px;color:var(--accent-text,var(--pink));background:var(--accent-soft);border-radius:10px;font-size:.79rem;font-weight:700}
.requirements-help-visual strong{font-size:.9rem}
.requirements-help-visual small{color:var(--muted);font-size:.75rem}
.requirements-help-visual>i{color:var(--accent-text,var(--pink));font-size:.8rem}
.requirements-sources{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:clamp(30px,7vw,90px);padding:70px 18px 20px}
.requirements-sources h2{font-size:clamp(1.8rem,3vw,2.45rem)}
.requirements-sources p{margin:0;font-size:.88rem}
.requirements-source-links{display:grid;gap:9px}
.requirements-source-links a{display:grid;grid-template-columns:1fr auto;gap:4px 15px;align-items:center;padding:17px 19px;background:var(--panel);border:1px solid var(--line);border-radius:12px;text-decoration:none;transition:border-color .2s ease,transform .2s ease}
.requirements-source-links a:hover,.requirements-source-links a:focus-visible{border-color:var(--pink);transform:translateY(-1px)}
.requirements-source-links span{color:var(--muted);font-size:.72rem}
.requirements-source-links strong{font-size:.85rem}
.requirements-source-links i{grid-column:2;grid-row:1/span 2;color:var(--accent-text,var(--pink));font-size:.85rem}
.guide-shell .guide-back{margin-top:40px}
.guide-back[hidden]{display:none}
.guide-line-defs{position:absolute;width:0;height:0;overflow:hidden}
.guide-lines{position:absolute;inset:0;overflow:hidden;pointer-events:none;color:var(--accent-line,rgba(255,54,119,.3))}
.guide-lines svg{position:absolute;display:block;width:auto;height:100%;fill:none;stroke:currentColor;stroke-width:1px}
.guide-lines .guide-line-left{left:-8px;top:0}
.guide-lines .guide-line-right{right:-100px;top:0}
.requirements-end{position:relative;overflow:hidden;margin:52px 0 0;padding:clamp(38px,6vw,70px) 24px;color:#fff;background:#22253b;border-radius:20px;text-align:center}
.requirements-end>*:not(.guide-lines){position:relative;z-index:1}
.requirements-end h2{margin:12px 0;font-size:clamp(2rem,4vw,3.4rem);letter-spacing:-.04em}
.requirements-end p{margin:0 auto 27px;color:#e6e7ed;line-height:1.6}
.requirements-shell .page-footer{margin-top:10px}
@media(max-width:900px){.requirements-facts{gap:10px}.requirements-fact{grid-template-columns:1fr;padding:18px}.requirements-fact-icon{grid-row:auto}.requirements-intro,.requirements-help{gap:28px}.requirements-section{padding-block:56px}}
@media(max-width:720px){.requirements-top::before{top:-50px}.requirements-hero{padding:25px 0 42px}.requirements-hero h1{font-size:clamp(2.55rem,10vw,3.6rem)}.requirements-facts,.requirements-type-grid,.requirements-check-grid,.requirements-example-grid,.requirements-digital-grid,.requirements-practical-grid,.requirements-intro,.requirements-help,.requirements-sources{grid-template-columns:1fr}.requirements-fact{grid-template-columns:var(--section-icon-size) 1fr}.requirements-fact-icon{grid-row:span 2}.requirements-index{justify-content:flex-start;padding:14px;gap:8px}.requirements-index span{width:100%;margin-right:0}.requirements-index a{font-size:.75rem;padding:6px 8px}.requirements-section{padding:50px 4px}.requirements-aside,.requirements-help-visual{max-width:none}.requirements-example-grid{gap:14px}.requirements-sources{padding:55px 4px 10px}.requirements-practical-grid{gap:12px}}
@media(max-width:580px){.requirements-top::before{top:-39px}}
@media(max-width:580px){.guide-lines{display:none}}
@media(max-width:440px){.requirements-hero h1{font-size:2.55rem}.requirements-fact{min-height:88px}.requirements-example{padding:14px}.sample-invoice{padding:18px 15px}.sample-heading{font-size:1.45rem}.sample-party{flex-wrap:wrap}.sample-date{text-align:left}.requirements-check-list{padding-inline:16px}}