CTA2A Advanced

Your platform for building professional experience.

Part of these programs:Graduate diplomaCTA ProgramAustralian Tax Law

The Tax Institute’s CTA2A Advanced is an intermediate subject providing you with a solid platform on which to build your professional experience and knowledge. The subject deals with real-world tax concepts and issues for aspiring tax practitioners who want to stake their claim as a technical tax expert, and wish to take the next step in their career by dealing with more complex tax issues

 
Summary
  • Course code: ATL003
  • Core subject
  • 30 structured CPD hours
  • 13 weeks (130 hours of study)
  • 6 credit points
 
Description

Stake your claim in the tax profession

CTA2A Advanced provides you with the skills to manage complex tax compliance affairs, and planning issues, (developing your technical knowledge and application of all areas of tax) that are required to move into management roles. And, you can connect with peers and experts around the country, and engage in discussion on each tax scenario – just as you would in the workplace.

CTA2A Advanced also provides exemptions for both the Chartered Accountants CA Program Tax Module and CPA Australia’s Advanced Taxation segment.

Learn tax with The Tax Institute

The Tax Institute has over 70 years’ experience as Australia’s leading educator and professional association in tax. We exist to enhance the credentials of tax professionals through training and education, knowledge products, and recognise tax professionals with our internationally respected CTA designation.

 

Benefits 
  • CTA pathway
    Pathways to tax agent and CTA status
  • Confidence
    Increase your tax knowledge by dealing with more complex tax issues.
  • Upskilling
    Gain real commercial skills to stand out in a competitive market.

 

Download a PDF on how to become a tax agent

 

Back to the top of the page ↑

 

Modules

Ethics, TASA 2009 and the Code of Professional Conduct

For further information please contact one of our education advisers on 1300 TAX EDU (1300 829 338) or email taxeducation@taxinstitute.com.au.

Capital gains tax

On completion of the module you will be able to:

  • calculate the amount of the capital gain or loss arising in relation to a CGT event
  • apply the cost base rules
  • determine capital proceeds
  • identify basic CGT events and their relationship to CGT liability
  • identify the 50% discount and indexation for certain entities
  • apply CGT to non-residents of Australia
  • appreciate when an asset stops being a pre-CGT asset
  • apply the small business CGT concessions Explain rollover relief – same asset and replacement asset rollovers (eg rollovers to wholly-owned companies; assets compulsorily acquired, lost or destroyed; scrip for scrip rollover; marriage breakdown etc.)
  • explain demerger rollover relief

Superannuation

On completion of the module you will be able to:

  • identify which employees and employers are required to make superannuation guarantee contributions for, and calculate the amount of the superannuation contribution required to be made
  • explain the consequences of an employer not fulfilling its superannuation contribution obligations
  • identify persons who are eligible to obtain an income tax deduction for superannuation contributions and calculate the amount of the deduction entitlement
  • calculate the taxable income and tax payable by a superannuation fund explaining why amounts are, and are not, included in the calculation
  • determine the income tax treatment of the payment of lump sum and pension benefits from a superannuation fund
  • identify the main characteristics of a complying superannuation fund
  • identify some of the typical requirements for a superannuation fund maintaining complying status.

Partnerships and trusts

On completion of the module you will be able to:

  • explain the taxation of the net income of a trust
  • predict the issues that arise where net income and accounting income are not the same
  • interrelate the treatment of capital gains in trusts
  • consider the taxation of distributions to minor beneficiaries
  • apply the rules concerning revocable trusts; trust stripping; trust losses; deceased estates; trusts treated as companies; and transferor trusts.

Tax administration

On completion of the module you will be able to:

  • demonstrate an understanding of the administrative aspects of the Australian tax system
  • apply best practice to managing the client’s compliance obligations to the Commissioner
  • explain the objection and tax dispute procedures available to taxpayers
  • identify whether a taxpayer falls within the administrative penalty provisions.

Research and writing skills

On completion of the module you will be able to:

  • locate specific tax information and research commentary
  • effectively utilise the Internet as a research tool
  • apply best practice techniques for searching tax related websites
  • implement effective web browsing
  • recall the list of a tax professional’s key website addresses.

 

Back to the top of the page ↑

Modes of study 
A woman presenting on a white board in a classroom environment

Face-to-face study

Face-to-face study allows candidates to attend lectures in CBD venues in mainland capital cities, and some regional locations, subject to minimum numbers. Contact your state office if you are interested in this study format.

A student working on a laptop with reference books

Distance study

Distance study utilises group web/teleconference tutorials and provides candidates with comprehensive electronic, online and printed resources, and increased communication with the Subject Convenor and Tutorial Leader.

A woman holding a document of her qualifications and experience

Assessment-only

Assessment-only allows candidates to accelerate their studies by progressing directly to the assessment for the subject based on prior study, qualifications and experience.

Back to the top of the page ↑

More information
Who is it for?

CTA2A Advanced is ideal for:

  • anyone who is looking to register, or re-register, as a tax agent with the Tax Practitioners Board (TPB) by meeting their course in Australian taxation law education requirements
  • those who work in commerce or public practice and who wish to have a sound understanding of the key tax laws that impact their firm
  • senior managers, business services, directors, CFOs
  • anyone who has completed The Tax Institute’s CTA1 Foundations subject.
Entry requirements

To enrol in CTA2A Advanced candidates are required to:

  • hold current membership of The Tax Institute; and either
  • have at least 12 months’ relevant experience in Australian taxation, accounting or law as supported by a professional referee; or
  • have successfully passed The Tax Institute’s CTA1 Foundations assessment; or
  • be currently studying ATL001 CTA1 Foundations.
Recognition and exemptions

For further information please contact one of our education advisers on 1300 TAX EDU (1300 829 338) or email taxeducation@taxinstitute.com.au.

Learning outcomes

On completion of CTA2A Advanced you will be able to:

  • comprehend and apply the ethics and professional responsibilities of a tax professional in dealings with clients, government agencies, other professionals, business and legal institutions in accordance with the Code of Professional Conduct contained in the Tax Agent Services Act 2009 (Cth)
  • comprehend fundamental discipline knowledge and its theoretical underpinnings
  • apply and evaluate outcomes and solutions for fundamental client scenarios
  • communicate effectively to clients, government agencies, other professionals, business and legal institutions
    use appropriate technologies to determine how the PAYG system applies to the taxpayer, and prepare and maintain routine BAS Payroll and IAS to liaise with the ATO.
Workloads

Note: All candidates will also be expected to devote appropriate time to exam preparation and workplace applications.

Regular study period (distance study)

  • 3 hour Code of Professional Conduct online module
  • 3 hours x 5/6 face-to-face lectures and/or webinar
  • Online multiple choice assessment (Checkpoint tests)
  • 3.5-hours exam and 8 hours preparation
  • Recommend 5-7 hours x 6 modules preparation and private study

Total approximately 130 hours

Regular study period (distance study)

  • 3 hour Code of Professional Conduct online module
  • 2 hours x 3/4 web/teleconference tutorials (optional)
  • 10 x 45-minute online multiple choice assessment (Checkpoint tests)
  • 3.5-hours exam and 8 hours preparation
  • Recommend 10-12 hours of study per week

Total approximately 130 hours

 

Assessment-only

For further information please contact one of our education advisers on 1300 TAX EDU (1300 829 338) or email taxeducation@taxinstitute.com.au.

Complimentary materials

Business alliance partner offers

All CTA2A Advanced candidates receive complimentary access to our tax tips and tricks online Research Sessions and Effective Business Writing Skills for Tax Professionals Presentation, as well as receive complimentary access to the following online publications from our Business Alliance Partners:

  • Tax Q & A, Thomson Reuters
  • Tax Solution Finder, CCH Australia Limited.
Assessment

Note: all assessment tasks must be passed in order to complete the subject.

 Regular program

Assessment task Pass mark Weighting
Checkpoint tests 50% 40%
Exam 50% 60%

Assessment-only

Assessment task Pass mark Weighting
Checkpoint tests 50% 40%
Exam 50% 60%
Progression

This subject provides a pathway to becoming a:

View professional, membership and academic pathways for this subject (PDF).

Career outcomes

On completion of CTA2A Advanced career opportunities include, but are not limited to:

  • associate lawyer
  • certified financial planner
  • corporate tax accountant
  • lecturer or tutor
  • tax manager
  • registered tax agent
  • tax adviser.
Key study dates
Subject Study
Period 3
2014 *
Study
Period 1
2015
Study
Period 2
2015
Study
Period 3
2015
ATL001 CTA2A Foundations

* Pricing may be different for the Study Period 3, 2014 than provided.

2015 Study Period 1 Study Period 2 Study Period 3
Early Bird Enrolment 11 February 2015 17 June 2015 21 October 2015
Regular Enrolment 25 February 2015 01 July 2015 04 November 2015
Commencement, the week beginning* 02 March 2015 06 July 2015 09 November 2015

* The course commencement date is when candidates will receive correspondence from the course coordinator and access to the online learning system. This is when we recommend candidates commence their readings in preparation for the first lecture or webconference tutorial.

Frequently asked questions
Corporate and tailored solutions

Corporate and in-house

The Tax Institute can offer group discounts, corporate graduate course solutions, and customised or in-house training options for your firm.

Speak to Guy Burrows on +61 2 8223 0069 or email to enquire about our partnering arrangements for corporate and in-house options.

Single subject

The Tax Institute offers all subjects that form part of the Graduate Diploma of Applied Tax Law as stand-alone subjects for those who wish to fill a knowledge gap or support their career development without enrolling in a full qualification or course.

Speak to our Education Advisers on 1300 TAX EDU (829 338) to enquire about single subject options.

Contact us

 

Pricing


CTA2A Advanced
Member
New member

N/A

$350*

$1,550

$1,550

 


* Non-refundable $250 (incl GST) membership fee for non-members and enrolment. It is a requirement of enrolment that all candidates are members of The Tax Institute. Those who enrol as new members in the Graduate Diploma of Applied Tax Law will be Graduate Members. This membership is designed to assist with the learning and provide support throughout your studies. The membership will expire 30th June the following financial year at which time you will be prompted to either pay the new member continuing candidate non-refundable fee of $350 incl GST) again or have the option to obtain full membership. 

Subjects do not attract GST. New members will receive a full membership with The Tax Institute until the 30th June the following year.

 

Back to the top of the page ↑