Types of Taxpayers

• Introduction to the Australian Tax System
• Individuals
• Companies
• Dividends•Imputation Systems
• Partners and Partnerships
• Trustees • Beneficiaries • Deceased Estates
• Small Business Entities
• Consolidated Group

Tax Accounting, Stock

• Tax Accounting • Trading Stock

Income,capital gains

• Assessable Income • Tax Exemptions
• Capital Gains Tax • General Topics
• Capital Gains Tax • Special Topics

Superannuation, Termination

• Superannuation Funds • Contributions
• Superannuation Benefits • Termination Payments

Personal Offsets, Deductions

• Personal Tax Offsets
• Business, Employment and Investment Deductions • Gifts

Capital Allowances, Incentives

• Depreciating Assets
• Primary Productions Concessions
• Mining • Infrastructure • Environmental Protection
• R&D • Films • Capital Works • NRAS • Innovation Schemes

International Taxation

• Residence • Source • Foreign Tax Offsets • Accruals Taxation
• Non-resident Withholding • DTAs • Transfer Pricing • Thin Capitalisation

Finance

• Financial Arrangements • TOFA

Returns, Assessment, Payment

• Returns • Activity Statements • RBAs • Rulings
• Assessment • Audit • Collection
• PAYG Withholding
• PAYG Instalments

Disputes, Avoidance, Tax Planning

• Objections • Appeals
• Penalties • Offences
• Tax Avoidance • Alienation of Income • PSI
• Tax Planning • Year End Tax Strategies

Tax and BAS Agents, TFN's, ABN's

• Tax Agents and BAS Agents
• Tax File Numbers • Australian Business Numbers • Third Party Reporting

Other Taxes

• Goods and Services Tax
• Fringe Benefits Tax
• Payroll Tax
• Stamp Duty
• Land Tax
• Superannuation Guarantee Charge/li>
• Fuel Tax Credits/li>

Tax Rates, Checklists, Pending Legislation

• Pending Tax and Superannuation Legislation
• Tax Rates and Tables
• Capital Allowances (Depreciation) • Effective Life
• Tax Checklists
• Tax Calendar