:root {
  --navy: #12284c;
  --navy-2: #1d3a6b;
  --gold: #b8892b;
  --bg: #f5f7fb;
  --card: #ffffff;
  --text: #1c2433;
  --muted: #5d687c;
  --line: #dde3ee;
  --danger: #b3261e;
  --ok: #1f7a46;
}
* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body { margin: 0; font-family: system-ui, -apple-system, "Segoe UI", Roboto, Arial, sans-serif; color: var(--text); background: var(--bg); line-height: 1.55; }
a { color: var(--navy-2); }
.wrap { max-width: 1040px; margin: 0 auto; padding: 0 16px; }
.muted { color: var(--muted); }
.small { font-size: .86rem; }

/* header */
.site-header { background: var(--navy); color: #fff; position: sticky; top: 0; z-index: 10; }
.site-header .wrap { display: flex; align-items: center; justify-content: space-between; gap: 12px; min-height: 60px; flex-wrap: wrap; }
.brand { font-weight: 700; font-size: 1.05rem; color: #fff; text-decoration: none; }
.brand small { display: block; font-weight: 400; font-size: .72rem; color: #c9d4ea; letter-spacing: .06em; text-transform: uppercase; }
.nav a { color: #e6ecf8; text-decoration: none; margin-left: 16px; font-size: .95rem; }
.nav a.cta { background: var(--gold); color: #fff; padding: 7px 14px; border-radius: 6px; }

/* hero */
.hero { background: linear-gradient(135deg, var(--navy), var(--navy-2)); color: #fff; padding: 56px 0 60px; }
.hero h1 { font-size: clamp(1.7rem, 4.5vw, 2.5rem); margin: 0 0 10px; line-height: 1.2; }
.hero p { max-width: 640px; color: #d6dff2; margin: 0 0 22px; font-size: 1.05rem; }

/* sections */
section.block { padding: 40px 0; }
section.block h2 { color: var(--navy); margin: 0 0 6px; font-size: 1.5rem; }
section.block .lead { color: var(--muted); margin: 0 0 22px; }
.grid { display: grid; gap: 14px; grid-template-columns: repeat(auto-fill, minmax(230px, 1fr)); }
.card { background: var(--card); border: 1px solid var(--line); border-radius: 10px; padding: 16px 18px; }
.card h3 { margin: 0 0 6px; font-size: 1.02rem; color: var(--navy); }
.card p { margin: 0; color: var(--muted); font-size: .93rem; }

/* buttons & forms */
.btn { display: inline-block; border: 0; cursor: pointer; background: var(--navy); color: #fff; padding: 10px 18px; border-radius: 7px; font-size: .97rem; text-decoration: none; font-family: inherit; }
.btn:hover { background: var(--navy-2); }
.btn.gold { background: var(--gold); }
.btn.ghost { background: #fff; color: var(--navy); border: 1px solid var(--line); }
.btn.small { padding: 6px 12px; font-size: .85rem; }
.btn:disabled { opacity: .55; cursor: not-allowed; }
.btn-link { background: none; border: 0; color: var(--navy-2); cursor: pointer; text-decoration: underline; font-size: .9rem; padding: 4px; font-family: inherit; }
.btn-link.danger { color: var(--danger); }
label { display: block; font-size: .88rem; font-weight: 600; margin: 12px 0 4px; color: var(--navy); }
input, select, textarea { width: 100%; padding: 10px 11px; border: 1px solid #c4cde0; border-radius: 7px; font-size: 1rem; font-family: inherit; background: #fff; }
input:focus, select:focus, textarea:focus { outline: 2px solid var(--navy-2); outline-offset: 0; border-color: var(--navy-2); }
.row { display: grid; gap: 12px; grid-template-columns: repeat(auto-fit, minmax(190px, 1fr)); }
.msg { padding: 10px 12px; border-radius: 7px; margin: 12px 0; font-size: .93rem; }
.msg.err { background: #fdecea; color: var(--danger); }
.msg.ok { background: #e6f4ec; color: var(--ok); }
.msg.info { background: #eaf0fb; color: var(--navy); }

/* calendar */
.cal-list { display: grid; gap: 8px; }
.cal-row { display: flex; gap: 14px; align-items: center; background: #fff; border: 1px solid var(--line); border-left: 4px solid var(--navy-2); border-radius: 8px; padding: 10px 14px; }
.cal-row.urgent { border-left-color: var(--danger); background: #fff8f7; }
.cal-date { min-width: 150px; display: flex; flex-direction: column; font-size: .92rem; }
.cal-date span { color: var(--muted); font-size: .8rem; }
.cal-main { flex: 1; }
.chip { display: inline-block; font-size: .72rem; font-weight: 700; padding: 2px 8px; border-radius: 99px; background: #e8edf7; color: var(--navy); margin-right: 6px; text-transform: uppercase; letter-spacing: .03em; }
.chip-gst { background: #e3f1e8; color: #1c6a3d; }
.chip-tds { background: #fdf0d8; color: #8a5a00; }
.chip-incometax { background: #e6e9fb; color: #2b3a9c; }
.chip-labour { background: #f7e5f3; color: #8b2a79; }
.chip-roc { background: #e1f3f6; color: #146476; }
@media (max-width: 600px) { .cal-row { flex-direction: column; align-items: flex-start; gap: 4px; } .cal-date { min-width: 0; } }

/* footer */
footer { background: var(--navy); color: #c9d4ea; padding: 26px 0; margin-top: 30px; font-size: .88rem; }
footer a { color: #fff; }

/* portal */
.auth-box { max-width: 420px; margin: 44px auto; background: #fff; border: 1px solid var(--line); border-radius: 12px; padding: 26px; }
.auth-box h1 { margin: 0 0 4px; font-size: 1.35rem; color: var(--navy); }
.topbar { background: var(--navy); color: #fff; }
.topbar .wrap { display: flex; align-items: center; justify-content: space-between; min-height: 56px; gap: 10px; flex-wrap: wrap; }
.tabs { display: flex; gap: 4px; border-bottom: 1px solid var(--line); margin: 18px 0; flex-wrap: wrap; }
.tab { background: none; border: 0; padding: 10px 16px; cursor: pointer; font-size: .98rem; color: var(--muted); border-bottom: 3px solid transparent; font-family: inherit; }
.tab.active { color: var(--navy); border-bottom-color: var(--gold); font-weight: 700; }
.panel { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 16px 18px; margin-bottom: 16px; }
.panel h3 { margin: 0 0 10px; color: var(--navy); font-size: 1.05rem; }
table { width: 100%; border-collapse: collapse; font-size: .92rem; }
th, td { text-align: left; padding: 8px 10px; border-bottom: 1px solid var(--line); vertical-align: top; }
th { color: var(--muted); font-weight: 600; font-size: .8rem; text-transform: uppercase; letter-spacing: .04em; }
.table-scroll { overflow-x: auto; }
.qr { display: block; margin: 12px auto; width: 190px; height: 190px; background: #fff; }
.secret { font-family: ui-monospace, Menlo, Consolas, monospace; background: #f0f3f9; padding: 6px 8px; border-radius: 6px; word-break: break-all; font-size: .85rem; }
.hidden { display: none !important; }
.toolbar { display: flex; gap: 10px; flex-wrap: wrap; align-items: center; margin-bottom: 12px; }
.toolbar input { max-width: 320px; }

/* ---- additional page styles ---- */
.nav a.active { color: #fff; border-bottom: 2px solid var(--gold); padding-bottom: 3px; }
.page-hero { background: linear-gradient(135deg, var(--navy), var(--navy-2)); color: #fff; padding: 34px 0; }
.page-hero h1 { margin: 0 0 4px; font-size: clamp(1.5rem, 4vw, 2.1rem); }
.page-hero p { margin: 0; color: #d6dff2; max-width: 680px; }
.two-col { display: grid; gap: 22px; grid-template-columns: 1fr; }
@media (min-width: 820px) { .two-col { grid-template-columns: 1.4fr 1fr; } }
.svc { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 18px 20px; margin-bottom: 14px; }
.svc h3 { margin: 0 0 6px; color: var(--navy); }
.svc ul { margin: 6px 0 0; padding-left: 20px; color: var(--muted); }
.calc-grid { display: grid; gap: 16px; grid-template-columns: repeat(auto-fit, minmax(290px, 1fr)); }
.result { background: #f2f6fd; border: 1px solid var(--line); border-radius: 8px; padding: 10px 14px; margin-top: 12px; font-size: .95rem; }
.result strong { color: var(--navy); }
.link-list { list-style: none; padding: 0; margin: 0; display: grid; gap: 8px; grid-template-columns: repeat(auto-fill, minmax(260px, 1fr)); }
.link-list li a { display: block; background: #fff; border: 1px solid var(--line); border-radius: 8px; padding: 10px 14px; text-decoration: none; font-weight: 600; }
.link-list li a:hover { border-color: var(--navy-2); }
.link-list li span { display: block; font-weight: 400; color: var(--muted); font-size: .84rem; }
.hp { position: absolute; left: -9999px; height: 0; width: 0; overflow: hidden; }
.notice { background: #fff6e5; border-left: 4px solid var(--gold); padding: 10px 14px; border-radius: 6px; font-size: .92rem; margin: 14px 0; }