Whether you're looking to upskill where needed, become a CTA, earn a postgraduate qualification, stay on top of emerging tax issues, or earn CPD, there is an option suited to your needs
The Tax Institute is Australia's leading professional association and educator in tax, providing the best resources, professional development and networks.
Learn how to distinguish between tax minimisation, tax avoidance and tax evasion. This unit looks at the consequences of avoidance, evasion and fraud for both the taxpayer and the tax advisor. It specifically covers the different provisions that deal with tax advisor behaviour, including the Code of Professional Conduct, the provisions of the Tax Agent Services Act 2009, and the promoter’s penalty provisions.
The unit examines, in detail, the income tax general anti-avoidance rule in Part IVA, and considers the general anti-avoidance provision for GST and FBT. It also covers some specific anti-avoidance provisions, such as the multinational anti-avoidance law (MAAL) and the diverted profits tax (DPT).