It is becoming increasingly challenging to identify the most tax-effective structure for each client at the start of an investment or business venture. Now more than ever, it is important that you understand these changes and how they affect you and your clients.

This course contains:

  • detailed explanations of concepts
  • examples to illustrate the concepts
  • tax tips and traps to help you use what you’ve learnt
  • warnings to highlight critical considerations
  • impacts of proposed tax reforms
  • budget alerts for issues related to the 2016–17 Federal Budget
  • summaries of key learning points
  • reference lists
  • quiz questions
  • case studies in the form of complex structure examples

Key topics:

  • Choosing a structure
  • Companies
  • Trusts
  • Partnerships
  • Individuals
  • Superannuation funds
  • Changing structures

This course consists of two hard copy learning manuals, one online assessment and three online learning resources delivered quarterly.

Want to know more? Click below to view a sample of the learning manual:

Learning objectives

  • Look at a client’s situation and identify the important factors to be considered when determining their structure
  • Identify the differences between companies, trusts, partnerships, individuals and self-managed superannuation funds in carrying out a venture
  • Identify when each of the above types of entities is most appropriate
  • Discuss how to combine two or more different entities in certain scenarios
  • Discuss how income and capital are taxed in each type of entity and how these amounts are then distributed to the owners
  • Discuss how equity partners can be admitted or control passed between generations using the different types of entities
  • Identify a number of the optimum structuring options and explain when and why each option should be used

Audience

Tax professionals and practitioners with responsibility for the preparation of income tax returns for individuals, companies, partnerships, trusts and superannuation funds.

This course is based on the Australian taxation system.

365 Days

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