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.

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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.

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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.

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