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.

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.

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Open to access this content

Open to access this content

Open to access this content

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This course examines how conflicts of interest arise in professional practice and how they can be identified, evaluated, and managed to preserve objectivity and public trust. It provides practical guidance through scenarios, case studies, and applied examples relevant to accountants, tax practitioners, BAS agents, and auditors.

This course examines the ethical challenges that arise in tax planning, particularly where aggressive strategies and uncertain tax positions test professional judgment. It explores how tax professionals should assess what is ethically defensible, manage client pressure, and respond to regulatory expectations. Practical scenarios and enforcement-style case studies are used to demonstrate how ethical standards can be upheld in complex tax advisory contexts.

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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.

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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.

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This course provides a comprehensive overview of the professional and regulatory frameworks governing ethical conduct in the Australian accounting and tax profession. It explains how ethical standards, professional pronouncements, and statutory obligations interact in practice and how they apply to tax agents, BAS agents, and public practitioners.

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Open to access this content