This comprehensive course is designed to assist you with your company’s income tax compliance obligations.
Key topics:
- The legal nature of companies
- Databases and how to use them
- The income tax formula
- Statutory income
- Income not subject to income tax
- Deductions
- Legal expenses
- Trading stock
- Capital Allowances – Division 40 and Capital Works – Division 43
- Repairs vs improvements
- Research and development
- Superannuation - employer contributions
- Losses (revenue and capital)
- Non-deductible expenditure
- Aspects of international tax
- Thin capitalization, branch profits and transfer pricing
- Administration
- Anti-avoidance provisions
- Other tax issues
- Dividends
- The small business entity regime
- Year end tax planning checklist
In this course you will receive information about the topic area and complete various exercises. In addition, a number of case studies will be explored – these are an important component to your learning and provide an opportunity to relate the theory components of the course to your actual practice.
This course consists of one online course, a PDF learning manual and an online assessment.
Want to know more? Click below to view a sample of the learning manual.