There is a general assumption that small businesses around Australia would love to see a reduction in penalty rates. The assumption behind this assumption is that, if you reduce the penalty rates, the savings are added to the bottom line. But this assumption needs to be tested. My guess is that if you did a proper analysis you might find that success in small business is a much more complicated story than this suggests.
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ED-270 is an exposure draft of accounting standards AASB 10-XY REPORTING SERVICE PERFORMANCE for a not-for-profit NFP organisation http://www.aasb.gov.au/admin/file/content105/c9/ACCED270_08-15.pdf
An Australian consultant asked us to prepare a template for a contract for her to take on a consultancy brief, & we just put it up. As 'consultants' provide an intellectual service, usually in the form of advice and reporting, it is slightly different to other independent technical project participants. It concentrates on professionalism, technical advice, and who 'owns' parts of the final delivery. It prepares for the possibility of giving poor advice, "covering your butt" if you get it wrong. The appendices describe deliverables and a 'statement of requirements'.