Sony is a Senior Associate at Thornbuyrs Accountants and Advisors in Kalamuda, Western Australia. Already a qualified Chartered Accountant and Chartered Tax Adviser with a Master of Professional Accounting from Edith Cowan University, she didn't stop there. After completing the full CTA program with The Tax Institute, she enrolled in CommLaw 2 and went on to top the subject.
Sony's path into tax wasn't linear. She began as an Accounts Officer in the finance department of a nursing agency, where she worked alongside an external tax accountant on transaction queries and compliance matters. "I realised that tax is an area where a strong understanding of the legislation and its application can have a real impact in helping businesses and individuals navigate their obligations and make better-informed decisions."
She grabbed the opportunity to join a public accounting firm and hasn't looked back since.
With seven years of tax experience and a full CTA qualification already behind her, Sony's decision to keep studying speaks to her professional outlook. "In a field as dynamic and intellectually demanding as tax, it is essential to continually broaden one's knowledge and sharpen one's skills to remain effective in practice."
She chose CommLaw 2 specifically to deepen her understanding of the legal principles underpinning business structures, commercial law and well-rounded client advice.
The value of the subject became clear when a prospective client came seeking advice on structuring a new electrical business. Because her manager knew she had just completed CommLaw 2, Sony was given the opportunity to handle the matter directly.
"I took the time to understand his personal circumstances, business goals and longer-term plans before evaluating the available options. This enabled me to explain the advantages and disadvantages of each structure in a way that was relevant to his situation, taking into account not only tax implications, but also legal, commercial and practical factors."
The experience reinforced just how directly the subject content translated into stronger, more tailored client advice.
For Sony, the most compelling aspect of CommLaw 2 was gaining a clearer view of how different business structures operate under their respective regulatory frameworks. Understanding how legal principles interact with commercial and tax considerations gave her a broader lens for advising clients in practice.
She also singled out the quality of support from the Convenor as a genuine highlight. "Whenever I was uncertain about legal terminology or the application of case law, I could reach out and receive detailed and thoughtful explanations. It made the learning process feel more practical, engaging and accessible."
Topping the subject while working full-time came down to structure and resolve. "I made a conscious effort to set aside dedicated study periods and remain committed to the routine I had created for myself. There were times when the workload felt overwhelming and I was genuinely tired, but I kept reminding myself why I had started and what I wanted to achieve."
Her advice to others considering further study is similarly grounded: "Don't let the initial workload discourage you. Being consistent and taking it one step at a time made a real difference. Even studying a little each day helps build momentum."
Sony has already enrolled in CommLaw 3 and plans to attend the Tax Summit and participate in her local tax discussion group to stay current and connected with the profession.
For a senior professional already holding the CTA designation, Sony's story is a strong reminder that continued study not just for people starting over or transitioning the industry.