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		<loc>https://cpd.bo2.com.au/lesson-tag/foreign-income/</loc>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/foreign-surcharge/</loc>
		<lastmod>2026-01-15T00:39:37+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/formal-powers/</loc>
		<lastmod>2026-01-15T00:59:33+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/franking/</loc>
		<lastmod>2026-01-13T04:58:44+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/franking-credits-fito-small-business-offset-rd-incentive/</loc>
		<lastmod>2026-01-13T23:21:12+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/frequency/</loc>
		<lastmod>2026-01-16T00:52:25+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/fringe-categories/</loc>
		<lastmod>2026-01-13T05:51:28+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/fund-types/</loc>
		<lastmod>2026-01-13T03:33:34+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gifting/</loc>
		<lastmod>2026-01-11T23:38:43+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/going-concern/</loc>
		<lastmod>2026-01-12T12:32:03+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/governance/</loc>
		<lastmod>2026-02-03T00:09:10+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/grouping/</loc>
		<lastmod>2026-01-15T00:39:38+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst/</loc>
		<lastmod>2026-02-18T23:33:34+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst-and-state/</loc>
		<lastmod>2026-01-15T00:39:39+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst-branches/</loc>
		<lastmod>2026-02-19T00:14:49+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst-groups/</loc>
		<lastmod>2026-02-19T00:14:49+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst-registration/</loc>
		<lastmod>2026-02-19T04:32:42+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst-free/</loc>
		<lastmod>2026-01-12T12:32:02+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/gst-fbt-tax-compliance-dates/</loc>
		<lastmod>2025-12-06T07:02:23+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/high-balance-superannuation/</loc>
		<lastmod>2026-03-04T11:49:31+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/home-equity-access-scheme/</loc>
		<lastmod>2026-01-11T23:38:44+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/home-office/</loc>
		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/honesty/</loc>
		<lastmod>2026-02-03T01:07:05+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/housing/</loc>
		<lastmod>2026-01-11T23:38:43+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/illness-separation/</loc>
		<lastmod>2026-01-11T23:38:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/import-gst-deferral-scheme-reverse-charge-customs-valuation-digital-supplies/</loc>
		<lastmod>2026-02-18T21:00:04+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/incentives/</loc>
		<lastmod>2026-01-13T03:33:34+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/income-reconstruction/</loc>
		<lastmod>2026-02-10T22:38:28+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/income-streams/</loc>
		<lastmod>2026-01-11T23:38:43+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/income-tax-residency-corporate-tax/</loc>
		<lastmod>2025-12-06T07:00:52+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/income-test/</loc>
		<lastmod>2026-01-11T23:38:43+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/income-timing/</loc>
		<lastmod>2026-01-15T00:19:30+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/independence/</loc>
		<lastmod>2026-02-02T23:31:32+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/individual-residency/</loc>
		<lastmod>2026-01-13T01:05:54+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/information-notices/</loc>
		<lastmod>2026-02-10T05:08:54+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/input-tax-credits/</loc>
		<lastmod>2026-01-14T00:52:23+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/input-taxed/</loc>
		<lastmod>2026-01-12T12:32:02+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/instalments/</loc>
		<lastmod>2026-01-16T00:52:25+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/insurance-duty/</loc>
		<lastmod>2026-01-15T23:25:54+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/integrations/</loc>
		<lastmod>2026-02-10T04:43:38+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/integrity/</loc>
		<lastmod>2026-02-03T01:22:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/integrity-objectivity-confidentiality/</loc>
		<lastmod>2026-02-02T22:20:34+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/interest/</loc>
		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/international-tax/</loc>
		<lastmod>2026-01-13T01:05:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/intra-group-transactions/</loc>
		<lastmod>2026-02-19T00:14:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/invoices/</loc>
		<lastmod>2026-01-12T12:32:01+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/isra/</loc>
		<lastmod>2026-02-10T04:43:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/land-tax/</loc>
		<lastmod>2026-01-15T23:24:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/lay-by-income/</loc>
		<lastmod>2026-01-15T00:19:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/legal-obligations/</loc>
		<lastmod>2026-02-03T00:02:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/liability/</loc>
		<lastmod>2026-01-13T04:58:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/lito-sapto-dependant-offsets-zone-offset-eligibility/</loc>
		<lastmod>2026-01-12T09:52:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/long-term-contracts/</loc>
		<lastmod>2026-01-15T00:19:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/lump-sums/</loc>
		<lastmod>2026-01-13T03:33:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/margin-scheme/</loc>
		<lastmod>2026-02-19T01:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/minor-benefits/</loc>
		<lastmod>2026-01-13T05:51:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/miscellaneous/</loc>
		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/misconduct/</loc>
		<lastmod>2026-02-02T23:48:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/misleading-statements/</loc>
		<lastmod>2026-02-03T00:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/mixed-supplies/</loc>
		<lastmod>2026-02-19T01:10:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/no-abn/</loc>
		<lastmod>2026-01-28T20:41:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/non-compliance/</loc>
		<lastmod>2026-02-03T00:08:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/nonprofit-concessions/</loc>
		<lastmod>2026-01-13T05:51:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/objections/</loc>
		<lastmod>2026-02-10T22:50:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/objectivity/</loc>
		<lastmod>2026-02-02T23:37:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/offsets-vs-deductions-refundable-offsets-non-refundable-offsets-tax-calculation/</loc>
		<lastmod>2026-01-12T09:52:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/ordinary-vs-statutory-capital-vs-revenue-exempt-income/</loc>
		<lastmod>2025-12-10T11:48:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/otherwise-deductible/</loc>
		<lastmod>2026-01-13T05:51:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/overseas/</loc>
		<lastmod>2026-01-11T23:38:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/partnership/</loc>
		<lastmod>2026-01-13T04:58:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/payg-overview/</loc>
		<lastmod>2026-01-16T00:49:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/payment-rates/</loc>
		<lastmod>2026-01-11T23:38:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/payroll/</loc>
		<lastmod>2026-01-28T20:41:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/payroll-tax/</loc>
		<lastmod>2026-01-15T23:20:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/penalties/</loc>
		<lastmod>2026-01-15T00:59:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/pensions/</loc>
		<lastmod>2026-01-13T03:33:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/personal-services-income-business-income-fringe-benefits-barter-crypto/</loc>
		<lastmod>2025-12-10T11:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/phone/</loc>
		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/practice-systems/</loc>
		<lastmod>2026-02-02T22:28:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/prepayments/</loc>
		<lastmod>2026-01-15T23:32:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/primary-production/</loc>
		<lastmod>2026-01-15T00:47:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/primary-residence/</loc>
		<lastmod>2026-01-14T00:34:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/privacy/</loc>
		<lastmod>2026-02-10T05:08:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/private-health-insurance-rebate-spouse-super-offset-listo-income-thresholds/</loc>
		<lastmod>2026-01-12T09:52:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/privilege/</loc>
		<lastmod>2026-02-10T05:08:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/professional-bodies/</loc>
		<lastmod>2026-02-02T22:28:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/professional-competence/</loc>
		<lastmod>2026-02-03T00:12:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/professional-judgment/</loc>
		<lastmod>2026-02-03T01:22:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/professional-role/</loc>
		<lastmod>2026-02-03T00:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/property/</loc>
		<lastmod>2026-01-12T12:32:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/property-transactions/</loc>
		<lastmod>2026-02-19T01:10:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/property-transfer/</loc>
		<lastmod>2026-01-15T00:39:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/psi/</loc>
		<lastmod>2026-01-13T04:58:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/public-interest/</loc>
		<lastmod>2026-02-03T00:12:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/quality-controls/</loc>
		<lastmod>2026-02-02T22:28:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/reasonable-care/</loc>
		<lastmod>2026-02-02T22:28:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/reasonable-third-party/</loc>
		<lastmod>2026-02-02T23:31:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/record-keeping/</loc>
		<lastmod>2026-02-10T22:38:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/reform/</loc>
		<lastmod>2026-01-15T00:39:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/registration/</loc>
		<lastmod>2026-01-14T00:46:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/regulators/</loc>
		<lastmod>2026-02-02T22:50:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/rent-assistance/</loc>
		<lastmod>2026-01-11T23:38:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/reportable-benefits/</loc>
		<lastmod>2026-01-13T05:51:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/residence/</loc>
		<lastmod>2026-01-11T23:38:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/residency-change/</loc>
		<lastmod>2026-01-13T01:05:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/residency-tests/</loc>
		<lastmod>2026-01-13T01:05:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/restructuring/</loc>
		<lastmod>2026-01-13T04:58:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/risk/</loc>
		<lastmod>2026-01-13T04:58:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/rollover-relief/</loc>
		<lastmod>2026-01-12T11:16:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/s8-1/</loc>
		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/safeguards/</loc>
		<lastmod>2026-02-02T23:45:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/sanctions/</loc>
		<lastmod>2026-02-02T22:28:32+00:00</lastmod>
	</url>
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		<loc>https://cpd.bo2.com.au/lesson-tag/sapto/</loc>
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		<lastmod>2026-01-14T00:48:56+00:00</lastmod>
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		<lastmod>2026-02-02T23:37:57+00:00</lastmod>
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		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
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		<lastmod>2026-02-02T23:48:37+00:00</lastmod>
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		<loc>https://cpd.bo2.com.au/lesson-tag/valuation-methods/</loc>
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		<lastmod>2026-01-16T00:52:25+00:00</lastmod>
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		<lastmod>2026-01-15T00:39:39+00:00</lastmod>
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		<lastmod>2026-02-10T04:58:06+00:00</lastmod>
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		<lastmod>2026-01-12T12:32:02+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/wfh/</loc>
		<lastmod>2026-01-12T03:52:06+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/whistleblowing/</loc>
		<lastmod>2026-02-02T23:48:38+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/withholding/</loc>
		<lastmod>2026-01-28T20:41:14+00:00</lastmod>
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	<url>
		<loc>https://cpd.bo2.com.au/lesson-tag/work-bonus/</loc>
		<lastmod>2026-01-11T23:38:43+00:00</lastmod>
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