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.

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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.

This course examines the ethical duty of confidentiality in professional accounting and tax practice and how it interacts with legal obligations, public interest considerations, and ethical disclosure requirements. Participants explore real-world scenarios involving non-compliance, misconduct, and whistleblowing, developing the professional judgment needed to balance confidentiality with integrity and regulatory expectations.

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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.

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This capstone course consolidates ethical knowledge by applying professional standards, codes, and principles to complex, real-world scenarios. Through high-profile Australian and global case studies, participants analyse ethical failures and successes, practise structured ethical decision-making, and develop the confidence to respond appropriately to dilemmas encountered in professional practice. The course emphasises practical judgement, professional scepticism, and accountability in daily decision-making.

This course examines ethical issues in documentation and record-keeping that accountants, tax agents, and BAS agents face in practice. It focuses on integrity in preparing and maintaining records, with particular attention to post–period-end adjustments, backdating, and document creation after the fact. Through practical scenarios and case studies, participants learn how to manage client pressure while complying with professional and legal obligations.

This course equips partners, principals, and managers with the leadership frameworks, systems, and judgment required to embed ethics in everyday management practice. It explores how ethical behaviour is shaped through tone at the top, governance structures, quality management systems, and people frameworks, rather than relying solely on individual intent. Participants examine real-world ethical dilemmas, regulatory interactions, and organisational failures to understand how ethical risks arise and escalate in professional services environments. The course emphasises practical, defensible decision-making that supports ethical culture, regulatory compliance, and long-term trust.

This course examines the ethical obligations that apply specifically to tax agents and BAS agents when providing taxation services. It focuses on honesty, integrity, professional judgment, and ethical boundaries in tax advice, using practical scenarios and real-world Australian examples to illustrate how ethical standards apply in day-to-day engagements.

This professional development course explores the distinctions and overlaps between ethical obligations and legal compliance for accounting professionals. Through structured lessons and real-world examples, it examines situations in which merely following the law may not meet the higher ethical standards expected of the accounting profession. The focus is on the “grey areas” – scenarios in tax and accounting services where ethical standards exceed legal minimums. Participants will learn practical tools for ethical decision-making, emphasising the public interest and the impacts of their choices on stakeholders. The course is organised into lessons and topics, with a final assessment to reinforce learning.

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 introduces professional ethics for accountants, focusing on the key principles outlined in the APES 110 Code of Ethics for Professional Accountants. It covers the fundamental duties of integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour, using real-world scenarios to illustrate ethical decision-making in practice.