This course provides an introduction to the methods used to account for taxable income in Australia. It explains how different accounting methods (cash and accrual) affect the timing of income and expenses for tax purposes, and explores special rules for various business situations. By examining scenarios across sole traders, partnerships, companies, and trusts, learners will understand how to apply the appropriate tax accounting method to ensure compliance and effective tax planning.

This course explains the Australian Age Pension for professional advisers, accountants and finance staff who support older clients. It covers eligibility, the income and assets tests, common reporting risks, and practical strategies for integrating the pension with superannuation, tax, and housing decisions.

This course provides a foundational overview of the Australian tax system, including the roles of the federal and state governments, tax types, and key concepts such as residency, income tax, GST, and business structures. It equips accountants, bookkeepers, and tax professionals with essential knowledge to navigate tax obligations and compliance in both individual and business contexts.

This course provides a comprehensive overview of what constitutes assessable income under Australian tax law. It covers the distinction between ordinary and statutory income, the treatment of exempt income, and various specific types of income receipts relevant to tax and accounting professionals. Through detailed lessons and real-world examples, participants will learn how different forms of income are identified and taxed, and how to apply these principles in practical scenarios.

This course examines the main business structures used in Australia and how structural choices affect legal risk, tax outcomes, compliance obligations, and practical decision-making. It is designed for professionals who advise or support small- to medium-sized businesses and who need a structured approach to selecting, operating, and changing business structures.

Capital gains tax (CGT) is a fundamental component of the Australian tax system, affecting individuals and businesses upon the disposal of capital assets. This professional course provides a comprehensive overview of CGT in Australia, explaining when and how CGT applies, methods for calculating capital gains or losses, and the various exemptions and concessions available (such as the principal residence exemption and small business CGT concessions). Through detailed topics and real-life examples, participants will deepen their understanding of CGT events, compliance requirements, and planning opportunities in a professional context.

Depreciation is the systematic allocation of an asset’s cost over its useful life. This beginner-level course provides a comprehensive overview of depreciation in both accounting and Australian tax contexts. It explains how businesses and individuals apply depreciation in financial reporting and how the Australian tax system allows deductions for the decline in value of assets. The course covers general depreciation rules (capital allowances) under income tax law, special small-business depreciation concessions, and other specific depreciation provisions, ensuring a solid foundation for practical application in tax and accounting work.

This course provides an in-depth overview of income that is not subject to income tax in Australia. Participants will learn how exempt income is defined and treated under Australian tax law, explore common types of exempt income (such as certain government payments and benefits), and understand how these amounts differ from assessable income and other non-taxable receipts.

This course provides a comprehensive overview of Australia’s Fringe Benefits Tax (FBT) system for beginners. It explains what FBT is, why it exists, how it is calculated, and the various types of fringe benefits and exemptions. By exploring real-world examples and case studies, learners will understand how FBT applies to common employment benefits and how employers can manage and reduce their FBT liabilities.

This course provides a practical and comprehensive overview of the Goods and Services Tax (GST) in Australia for professional users. It explains how GST operates, how to determine the correct GST treatment of supplies, and how to manage registration, invoicing, reporting, and higher-risk areas such as property and cross-border transactions.

This course provides a comprehensive and practice-focused understanding of Australia’s Pay As You Go (PAYG) system for tax professionals. It covers PAYG withholding and PAYG instalments, with practical workflows, calculations, and advisory considerations for common and high-risk scenarios.

Primary production in Australia encompasses farming, fishing, forestry, and related activities that produce raw materials and livestock. This course provides a comprehensive overview of how taxation and financial compliance apply to primary production businesses. It covers what constitutes a primary production business, the tax obligations and record-keeping requirements for primary producers, and the special tax concessions and support programs available to those in the agricultural sector.

This professional course provides a comprehensive overview of Australian tax residency rules for individuals and companies. It covers how residency status affects tax obligations; the tests and special categories used to determine an individual’s tax residency; the tax implications of acquiring or ceasing Australian tax residency; and key international tax considerations, including double taxation agreements and anti-avoidance measures.

Small Business Entities provides a comprehensive overview of how small businesses are defined and taxed in Australia. This course covers common small business structures, the criteria for accessing small business tax concessions, key compliance obligations with the Australian Taxation Office (ATO), and practical tax planning strategies tailored for small business scenarios. It is designed for tax and accounting professionals seeking an in-depth understanding of small business entity rules in an Australian context.

This course provides a foundational overview of the taxes imposed by Australian state and territory governments. It explores the major state taxes – including stamp duties, payroll tax, and land tax – and how these taxes vary across jurisdictions. Participants will learn about differences in rates, thresholds, and rules across states and territories, as well as the economic implications and compliance considerations of these taxes for businesses and individuals.

Superannuation is Australia’s compulsory retirement savings system, supported by voluntary contributions and the Age Pension. This course introduces how super works in practice, the key compliance rules, and the common decisions professionals help clients and employers make.

This course provides an overview of the Australian Taxation Office (ATO) tax audit process, from initiation to completion. It explains how and why tax audits are conducted, the obligations of the ATO and taxpayers during an audit, and the rights and protections afforded to taxpayers. Participants will also learn about the ATO’s information-gathering powers, modern e-audit techniques, potential audit outcomes (such as penalties), and key concepts, including legal professional privilege and the accountants’ concession.

This course provides a comprehensive overview of tax deductions under Australian tax law. It covers general principles governing the deductibility of expenses, substantiation requirements, specific work-related deductions (such as motor vehicle, travel, clothing, and home office expenses), and other standard deductions (interest, prepayments, self-education, etc.). Through practical examples and case studies, participants will learn to apply current ATO rules and methods to real-world scenarios.

Tax offsets directly reduce the amount of tax an individual or business owes. This course explores the range of tax offsets (also known as rebates or credits) available in Australia, how they differ from deductions, and how they are applied to lower tax liabilities for eligible taxpayers.