Career Progression

Aim:
To deliver a robust, business-focused advanced taxation course-ideal for professionals and businesses-to handle complex Australian tax matters with depth, strategic insight, and practical application.

Module 1:
Tax Theory, Policy, Reform & Anti-Avoidance Tax system design, reform drivers, anti-avoidance measures (Part IVA, DTAs) Policy impacts on business strategy

Module 2:
Companies, Consolidation & Distributions Company tax, imputation, tax-loss carry-forwards, franking credits Consolidated group rules: entry/exit, cost setting, franking implications

Module 3:
Trusts & Distributions Taxation of discretionary, fixed, family trusts, UPEs Trust net income, capital gains, beneficiary assessments)

Module 4:
Superannuation & SMSFs Fund types, contributions, tax phases, benefit taxation SMSF compliance and withdrawals

Module 5: Complex Business Structures CGT SME structure tax implications: companies, trusts, partnerships CGT events, concessions (small business, rollovers)

Module 6: Fringe Benefits Tax (FBT) FBT categories, exemptions, salary packaging
(Ref: Swinburne University, UNE)

Module 7:
Advanced GST Financial supplies, digital economy, property, cross-border supplies Adjustment events, GST anti-avoidance (Ref: CPA Australia)

Module 8:
Tax Administration, Ethics & Professional Obligations