Course learning and career outcomes
Your platform for building tax industry experience
To enrol in CTA2 Advanced, candidates are required to hold current membership of The Tax Institute, and have at least 12 months’ relevant experience in Australian tax, accounting or law as supported by a professional referee.
Further, candidates are required to have successfully passed The Tax Institute’s CTA1 Foundations assessment or an undergraduate tax subject from an accredited education provider in the last 12 months (supported by a transcript or qualification certificate).
CTA2 Advanced course units include:
- ethics, Tax Agent Services Act (TASA) 2009 and the Code of Professional Conduct
- capital gains tax
- corporate tax
- goods and services tax
- fringe benefits tax
- international tax
- partnerships and trusts
- Part IVA and general anti-tax avoidance
- research and writing skills.
On completion of CTA2 Advanced you will be able to:
- explain and quantify the income tax consequences of both simple and more complex factual scenarios involving individuals, companies and superannuation funds
- explain and evaluate the fringe benefits tax consequences of benefits provided by employers to their employees
- advise on the application of the GST legislation to both simple and more complex transactions, including property transactions, financial transactions, imports and exports
- prepare professional advice on relevant issues in advising clients on their tax affairs
- analyse and evaluate alternative tax strategies for adoption by clients
- demonstrate an advanced understanding of the legislation and procedures necessary for tax compliance
- develop and present confident, professional, ethical and commercial values and skills when dealing with client tax affairs.
CTA2 Advanced career opportunities include, but not limited to:
- associate lawyer
- certified financial planner
- corporate tax accountant
- lecturer or tutor
- tax manager
- registered tax agent
- tax adviser.