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Joshua Gao, Junior Accountant, Smart Wealth Advisors
Smart Wealth Advisors' Junior Accountant - Joshua Gao, a dux for CTA1 Foundations for Study Period 3 2025, holds a Master of Professional Accounting from UTS and has spent two years building his tax career in Sydney. When he enrolled in The Tax Institute's Chartered Tax Adviser (CTA) program, he wasn't expecting the content to pay off quite so quickly.
Why tax, and why the CTA?
For Joshua, tax was never just a career choice. "For me, the field perfectly combines analytical precision, ever-changing rules, and real-world impact in a way that excites me every single day," he says. "Helping clients successfully navigate their obligations and achieve better financial results gives me a strong sense of purpose."
His decision to enrol in the CTA Foundation subject came from a desire to sharpen what he already knew. "My main reason for enrolling was to deepen my tax knowledge. I have already learned a tremendous amount."
Real results, almost immediately
The proof came within weeks of finishing the CTA1 Foundations subject. While reviewing a client's trust distribution, Joshua applied his new knowledge of trust taxation and the streaming of franked dividends.
"I spotted an opportunity to stream the franked dividends to a corporate beneficiary instead of an individual. This simple but technically correct adjustment saved the client over $18,000 in tax for that year and avoided an unnecessary top-up tax issue. The client was thrilled."
Joshua found the program far more practical than his earlier university studies: "Every module felt like it was written for someone sitting at their desk the next day."
What stood out in the subject
Joshua highlights Capital Gains Tax calculations as a particular highlight. "Understanding how different assets, holding periods, and strategies can affect the final tax outcome was fascinating. It really showed me how powerful the right structuring can be for clients." He also found the Medicare Levy content unexpectedly valuable, noting how it integrates with real-life individual returns.
Balancing work, study and life
Completing the subject while working full-time required discipline. Joshua blocked out three evenings a week and a Sunday morning for study, communicated his goals to his manager early on, and used the fully online format to his advantage.
"The fully online format was a lifesaver because I could watch lectures on the train or during lunch if a work deadline blew out."
Advice for tax professionals considering the CTA
His message to others wishing to study is straightforward: "If you're even thinking about it, just do it. The Chartered Tax Adviser pathway is one of the best investments you can make in your career. You'll notice your technical confidence and client advice improve almost immediately."
What's next
Joshua has already enrolled in CTA2A and aims to complete the full CTA qualification within eight months. His sights are set on specialising in either international tax or SMSF taxation.
For any tax professional looking to build genuine technical depth while continuing to work, Joshua's experience makes a compelling case for starting sooner rather than later.