Type

CPD Hours

Format

Location

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NonMemberFee

Proficiency Level

Start Date

Topic

Special Tax Topics Series 2025-2026

au nonmember P000001508_Course_Digital price schedule

au member P000001508_Course_Digital price schedule

Stay current with tax and super laws in our Special Tax Topic Series. Led by expert trainers, each session covers a key Australian tax issue with practical insights to keep you informed and up to date

Find the right course for you amongst our carefully curated suggestions

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Fundamentals of Tax 2025-2026: Goods and services tax (GST) package

au nonmember P000001519_Course_Digital price schedule

au member P000001519_Course_Digital price schedule

Want to build a strong tax foundation or stay current with key updates? Our curated Fundamentals of Tax package equips all practitioners with essential knowledge and insights to navigate tax confidently.

<p>This package provides tax practitioners with a practical and structured understanding of Fringe Benefits Tax (FBT), a critical but often overlooked area of employer tax obligations. Participants will gain the skills to identify fringe benefits, calculate their taxable value, determine eligibility for key exemptions, and accurately complete and lodge an FBT return. The sessions address real-world issues faced by employers, including car benefits, meal entertainment, and common misconceptions in small businesses.<br />
<br />
Across the 2 sessions, participants will be able to:&nbsp;</p>
<p><strong>FBT: Core Rules</strong></p>
<ul>
    <li>Determine whether an FBT return needs to be lodged and identify the existence of taxable fringe benefits.</li>
    <li>Calculate the taxable value of common fringe benefits, including cars and entertainment.</li>
    <li>Assess eligibility for minor benefits and work-related items exemptions.</li>
    <li>Evaluate when entertainment expenses give rise to FBT, GST obligations, and affect income tax deductions.</li>
</ul>
<p><strong>FBT Return Preparation&nbsp;</strong></p>
<ul>
    <li>Understand why some small businesses (e.g., family-owned) may not lodge an FBT return.</li>
    <li>Explain the basic FBT framework, including gross-up rates and how they impact reporting.</li>
</ul>
<p>Prepare an FBT return, addressing issues related to:</p>
<ul>
    <li>Cars and car parking</li>
    <li>Expense payments</li>
    <li>Property and residual fringe benefits</li>
</ul>
<ul>
    <li>Define meal entertainment and distinguish between the 50:50 split method and actual method for reporting in an FBT return.</li>
</ul>
<br />

Fundamentals of Tax 2025-2026: Fringe benefits tax (FBT) package

au nonmember P000001518_Course_Virtual price schedule

au member P000001518_Course_Virtual price schedule

Fundamentals of Tax 2025-2026: Partnerships package

au nonmember P000001517_Course_Digital price schedule

au member P000001517_Course_Digital price schedule

Fundamentals of Tax 2025-2026: Companies package

au nonmember P000001516_Course_Digital price schedule

au member P000001516_Course_Digital price schedule

Fundamentals of Tax 2025-2026: Individuals, sole traders & joint ventures package

au nonmember P000001515_Course_Digital price schedule

au member P000001515_Course_Digital price schedule

Fundamentals of Tax 2025-2026: Trusts package

au nonmember P000001514_Course_Digital price schedule

au member P000001514_Course_Digital price schedule

<div class="tax-framework-overview">
<p>
This package deepens your understanding of the Australian tax framework by focusing on business-related income and expenditure, capital gains tax, capital allowances, and trading stock. It also explores practical tax administration and compliance processes. Designed for junior to mid-level practitioners, this package equips participants with the technical knowledge and applied skills needed to confidently handle more complex transactions and obligations in a business or advisory context.
</p>
<p>Across the 6 sessions, participants will be able to:</p>
<h3>Trading Stock</h3>
<ul>
    <li>Define and identify trading stock for tax purposes.</li>
    <li>Apply tax accounting rules for trading stock, including small business concessions.</li>
    <li>Recognise transactions involving stock and apply relevant tax treatments.</li>
</ul>
<h3>Capital Gains Tax (CGT): Core Rules</h3>
<ul>
    <li>Understand the purpose and structure of CGT.</li>
    <li>Apply core CGT concepts such as cost, effective life, depreciation methods, and balancing adjustments.</li>
    <li>Accurately calculate capital gains using a standard methodology.</li>
</ul>
<h3>CGT: Special Rules and Concessions</h3>
<ul>
    <li>Apply key CGT concessions and exemptions, including the main residence exemption and rollovers.</li>
    <li>Modify the basic CGT methodology based on specific transaction types.</li>
</ul>
<h3>Capital Allowances</h3>
<ul>
    <li>Understand and apply depreciation and capital allowance rules.</li>
    <li>Use pooling and instant asset write-off concessions for small businesses.</li>
    <li>Apply tax rules related to buildings and asset disposals.</li>
</ul>
<h3>Business-Related Income and Expenditure</h3>
<ul>
    <li>Characterise typical business expenses for tax treatment, including interest and borrowing costs.</li>
    <li>Identify basic tax planning strategies and common pitfalls.</li>
    <li>Address SME-specific expenses like wages, superannuation, FBT, and more.</li>
</ul>
<h3>Tax Administration and Compliance</h3>
<ul>
    <li>Understand the ATO's self-assessment and amendment process.</li>
    <li>Navigate the objection, appeal, audit, and review processes.</li>
    <li>Comply with statutory obligations related to tax administration.</li>
</ul>
</div>

Fundamentals of Tax 2025-2026: Capital & Business Transactions package

au nonmember P000001513_Course_Digital price schedule

au member P000001513_Course_Digital price schedule

Fundamentals of Tax 2025-2026: Income & deductions package

au nonmember P000001512_Course_Digital price schedule

au member P000001512_Course_Digital price schedule

Fundamentals of Tax Series 2025-2026

au nonmember P000001511_Course_Digital price schedule

au member P000001511_Course_Digital price schedule

WA Local Connect Property Market Update

au nonmember P000001509_Seminar_InPerson price schedule

au member P000001509_Seminar_InPerson price schedule

Join us for a dynamic and insightful discussion that will equip you with a deeper understanding of the current challenges and opportunities in Perth’s commercial and industrial property sectors.

Special Tax Topics 2024-25 - Migrating Wealth into Australia

au nonmember P000001468_Course_Digital price schedule

au member P000001468_Course_Digital price schedule

Explore key issues under ATO's section 99B: foreign super transfers, trust distributions, inheritances, and trust setups before resuming Australian tax residency.

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