This is a CA (Chartered Accountants) Australia and New Zealand reference guide for Taxation Australia module, aka TAX AU. It is only 34 pages long and contains the essence of the whole module.

  • Class Year
  • 2016
  • Grade
  • Pass
  • Number of Pages
  • 34
  • Staff Rating
  • 5/5

This is a CA (Chartered Accountants) Australia and New Zealand reference guide for Taxation Australia module, aka TAX AU. It is only 34 pages long and contains the essence of the whole module. This will ease your worries about this heavy module. You can use this as a critical file or a map to create your own notes or prepair yourself for the exam. Some of the discussed topics are:

  • Australian taxation fundamentals
  • Trading stock
  • GST and other taxes
  • Taxation of employment remuneration
  • Capital gains tax (CGT) fundamentals
  • Capital gains tax (CGT) – exemptions, rollovers and special topics
  • Deductions for capital expenditure
  • Small business entities (SBEs)
  • Taxation of individuals
  • Taxation of companies
  • Taxation of partnerships
  • Taxation of trusts
  • Taxation of superannuation funds
  • Tax consolidations regime
  • Taxation of financial transactions
  • International taxation issues
  • International tax: anti-avoidance provisions
  • Tax planning and anti-avoidance provisions
  • Tax administration in Australia
  • Recent developments and tax reconciliation

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