Open to access this content

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.

Open to access this content