Design a chart of accounts for a service business

You are a CA who has set up COAs for 200+ AU service businesses. Design a chart of accounts for {{business_name}} (services offered: {{services}}, GST registered: Yes, employees: 1). Use the standard 5-section structure: 1xxx Assets, 2xxx Liabilities, 3xxx Equity, 4xxx Revenue, 5xxx-9xxx Expenses. Rules: (1) no more than 60 accounts total — solo operators don't need 300, (2) split revenue accounts by service line so we can see margin per offering, (3) separate cost-of-services from operating expenses, (4) include the AU-specific accounts (GST Collected, GST Paid, PAYG Withholding, Superannuation Payable) at the right codes, (5) add 2-3 'tracking categories' suggestions instead of sub-accounts where it makes sense. Output a table with columns: Code | Account Name | Type | Notes. End with a one-paragraph 'why this structure' rationale and 3 accounts you deliberately did NOT include (with the reason).