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Back to Basics – An Introductory Seminar for Aspiring Tax Professionals

Published on 17 Mar 2009 | Took place at RACV Club, Melbourne , VIC

This event introduced new participants in the tax profession to the Australian taxation system. It was delivered by experienced tax professionals recognised as leaders in their fields.

The event focused on the following areas:

  • foundation of Australian tax law
  • taxation of individuals
  • taxation of entities
  • GST fundamentals
  • an introduction to FBT
  • CGT basics.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taxation of individuals

Author(s):  Paul RUBINSTEIN,  Samantha WOON

This paper covers:

  • residence and source – how to determine tax residence and what are the implications?
  • employment related income and deductions, including employee share and option plans
  • business and investment income and deductions, including the imputation system
  • tax offsets, including the new foreign tax offset rules
  • case study.
Materials from this session:

GST fundamentals

Author(s):  Abi MAHENDRANATHAN

This paper covers:

  • taxable supply, other supplies and creditable acquisitions
  • special rules - margin scheme and going concern
  • adjustment notes, review periods and BAS amendments
  • GST administration – how the ATO goes from BAS to running balance account and in between
  • practical aspects of GST – risk areas and ATO audits
  • landmark cases
  • case study.
Materials from this session:

An introduction to FBT

Author(s):  Greg KENT

This paper covers:

  • what is a fringe benefit
  • types of fringe benefits
  • what are exempt benefits
  • how to calculate fringe benefits tax
  • FBT compliance requirements, including reportable fringe benefits
  • interaction of fringe benefits tax with salary packaging
  • case study.
Materials from this session:

Capital gains tax basics

Author(s):  Jason BARNES,  Julian ROBERTS

This paper covers:

  • the general rules - when is a gain on revenue account or a capital gain?
  • CGT assets, CGT events, capital proceeds and cost bases
  • general exemptions and concessions
  • same asset and replacement asset roll-overs
  • case study (focussing on scrip for scrip roll-overs).
Materials from this session: