Tom O'Sullivan, CTA, Subject Convenor
Subject
CTA1 Foundations
A grounding in the fundamentals of Australian taxation law, with a practical emphasis
If you’re seeking to enhance your understanding of taxation, whether for local or international application, CTA1 Foundations is designed to address this need. This subject covers key concepts, principles, and compliance requirements relating to income tax, as the professional and ethical obligations outlined in the Tax Agent Services Act (TASA) 2009 CGT, GST, FBT.
Interactive webinars are presented by guest lecturers on their area of expertise over the 12–week study period. Each Study Period, this subject is also offered in Intensive mode enabling completion within 6 weeks rather than the standard 12. In this mode, candidates view pre–recorded webinars.
Individuals holding professional qualifications from Australian accounting bodies may be exempt from this subject within a program. Please get in touch to understand how you may obtain recognition for your prior learning.
Download the Information Pack to view the learning outcomes for each of the 8 modules within this subject.
- Subjects1
- Credit Points6
- LevelIntroductory
- Cost$1,885
- CPD120 hours
- DeliveryOnline
- Study Length12 weeks (6 weeks intensive)
- Study Periods3 per year (and 3 intensive)
- Study Per Week10 hours
- Subject CodeATL001
- Subject PrerequisitesNil
- Video 2
- Video 1
ATL001 CTA1 Foundations is essential for all new entrants and re-entering individuals to the Australian tax profession. Providing you with a working knowledge of the key tax compliance requirements of the Australian tax system, and other principles and processes, through hands-on training from tax experts and professionals.
Who is this for?
- accountants, bookkeeper or BAS agent
- cadet, graduate or trainee accountant
- consultant and financial advisers
- overseas professionals planning to work in the Australian tax profession
- recent graduates
- registration requirements for a tax agent licence
- registered requirements for a BAS agent licence.
Entry requirements
To enrol in this fundamental subject, you’ll need to be able to meet English language requirements if your 6 years of high school learning was not conducted in English.
Learning outcomes
On completion of ATL001 CTA1 Foundations you will be able to, but not limited to, advice and prepare individual income tax returns for a variety of clients on a limited range of issues while applying the ethics, responsibilities and duties of a tax professional.
Modules
- introduction to the Australian tax system
- Tax Agents Services Act (TASA) 2009 and The Code Of Professional Conduct
- calculating tax payable and assessable income
- deductions
- structures
- goods and services tax and payroll
- capital gains tax
- fringe benefits tax
Assessment structure
- Online module quizzes - pass mark 50% Weighting 40%
- Exam - pass mark 50% Weighting 60%
Please note that all assessment tasks must be passed in order to complete the subject.
Online study - interactive webinars are presented by guest lecturers on their area of expertise over the 12 week study period. These are recorded and made available shortly afterwards. Candidates use an online learning platform to access modules, progress quizzes and reference materials. A subject Convenor, or tax expert, is available via email to answer tax-technical queries and candidates receive administrative support from the Subject Coordinator.
Intensive Online study - over a six week study period, candidates view pre-recorded webinars and use an online learning platform to access modules, progress quizzes and reference materials. A subject Convenor, or tax expert, is available via email to answer tax-technical queries and candidates receive administrative support from the Subject Coordinator.
Assessment only - this option has been designed for candidates who do not require the learning or access to study materials. Six weeks prior to the exam, candidates are sent the progress quizzes which must be completed, at this time they also receive access to past exams.
Resources made available to a candidate (excluding assessment-only study) are:
- access to an online learning portal
- access to soft copies of study materials via the online learning portal from the subject commencement date
- access to Legal Research and Reasoning Course
- access to Thomson Reuters Australian Tax Handbook
- recorded webinars
- online checkpoint tests
- past exam papers (where applicable)
- email access to the subject convenor for technical questions
- assessment preparation resources
- research skills webinar
- support from trained subject coordinators.
Recognition of prior learning (RPL)
RPL is a process for providing candidates credit for learning or qualifications completed before your enrolment with The Tax Institute Higher Education.
To apply for RPL (fee $165), please complete the RPL form. Evidence of your qualifications will need to be provided with this application.
Please view our current timetable.
ATL001 CTA1 Foundations
Standard ATL subject enrolment fee $1,885. Early bird discount $100.
Standard ATL subject enrolment fee is GST exempt.
Standard prices are valid until 11 August 2024.
The early bird discount applies per subject if enrolling before the early bird close date (except for assessment only study mode and CTA1 Foundations Intensive SP1 and SP2).
All Tax Institute Higher Education candidates are eligible to receive Education Membership of The Tax Institute for $220 (saving $365) upon enrolment until 30 June in the subsequent calendar year. Member fees attract GST and price quoted is inclusive of GST.
Please refer to the Candidate Care Guide where you'll find information on our policies.
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