Teresa Ta, Tributum Law, Adelaide, South Australia & Manvir Nagra, Australian Taxation Office, Melbourne, VIC
For those looking for a program built for working professionals and designed to integrate with their career, CTA3 Advisory is seen as one of the most advanced and demanding subjects within The Tax Institute Higher Education (TTIHE) Chartered Tax Adviser (CTA) program.
In 2025, two tax professionals, Teresa Ta and Manvir Nagra, achieved equal top results in the subject.
They each came from different professional backgrounds, yet both demonstrate what the CTA program is built for: deepening technical expertise and strengthening careers in tax from within the profession, not from the sidelines.
Two professionals, one outstanding result
Teresa Ta is an Associate at Tributum Law in Adelaide. Her work focuses on Federal and State tax matters, including income tax, capital gains tax, duties, payroll tax and succession planning. She decided to specialise in tax after recognising the alignment between her strengths and the complexity of tax law.
Manvir Nagra is a Tax Specialist at the Australian Taxation Office in Melbourne. His experience includes multinational businesses, transfer pricing, financing arrangements and advance pricing arrangements and his initial draw to tax was thanks to it being a highly valuable skill to have and develop not only for a rewarding career but from a personal life perspective.
What united them was the need to seek out advanced tax education built for working professionals, informed by practice and directly connected to real-world tax advisory work.
For Teresa, studying the CTA program became an important step in transitioning into specialist tax law.
Prior to joining Tributum Law in 2023, Teresa worked across several commercial law firms before moving into a role focused primarily on tax and trust law matters.
“When I first started my role at Tributum Law, I quickly realised that I had a lot to learn and would greatly benefit from taking the time out of my day to pursue further study in tax.”
Her work now includes advising on Federal and State tax matters, supporting business restructures and assisting clients through ATO and State revenue office investigations.
“The most rewarding part of my job to me is when I am able to secure a positive outcome for a client following an ATO or State revenue office investigation.”
Manvir, with experience across multinational taxation, transfer pricing and related party financing, pursued CTA “to deepen my technical expertise and challenge myself at a higher level.” He said the CTA program helped formalise and strengthen his technical capability.
“I wanted to build a strong, specialised skillset that would allow me to confidently deal with complex tax issues.”
Learning through real-world tax scenarios
Both graduates valued the practical nature of CTA3 Advisory and its focus on applying technical knowledge in realistic advisory environments.
“The most interesting aspect was the case study approach, particularly in CTA3 Advisory,” Manvir said. “It required integrating multiple areas of tax law and applying them in a commercial context, which closely reflects real-world scenarios.”
He also welcomed the opportunity to learn alongside other professionals from across the tax industry.
“CTA3 encouraged the formation of study groups in which I met several other people from across the country both in public and private practice.”
“The group included partners from private practice, and it was very rewarding and fascinating hearing their approach to problem solving methodologies.”
For Teresa, one of the most engaging parts of the subject was the exposure to international tax concepts outside her normal day-to-day work.
“As I often deal with SME clients at work, it is not often that I come across an international tax matter. It is for this reason that I always found the international tax components to be most interesting,” she elaborated.
“I found it fascinating to see how our domestic Australian laws interact with our ever-expanding globalised world.”
Both graduates selected the international tax stream within CTA3 Advisory and said the subject expanded both their technical understanding and professional perspective.
“The CTA3 subject has deepen my knowledge of international tax matters, an area of tax I had very little practical exposure to prior to commencing my studies at The Tax Institute,” Teresa said.
Manvir found the learning directly supported his professional work involving multinational entities and cross-border arrangements.
“I applied concepts from the course when reviewing cross-border arrangements and identifying potential risks, allowing me to provide more robust and well-supported recommendations.”
Balancing study with professional life
Completing advanced tax study while managing full-time work requires consistency, structure and support.
“It came down to consistency and planning,” Manvir said. “I set a structured study schedule and having a study group on the side was also a major motivation.”
Teresa described using everyday moments to maintain steady progress throughout the program.
“My daily commutes to work on the bus would be taken up by reading the course material and doing additional research on whatever concepts I struggled with.”
She also acknowledged the support of her employer and family throughout her studies.
“I was very fortunate to have had a supportive employer who was generous with the amount of study leave I was provided with prior to my exams.”
To their fellow future students, both graduates encouraged professionals considering further study to focus on long-term growth and practical learning.
Manvir advised students to focus on understanding principles rather than memorisation alone.
“My advice would be to focus on the ‘why’ rather than trying to memorise everything. The CTA is designed to test application and not just to state an answer.”
Future of studying in the AI age
Both graduates believe the rise of AI will increase the value of technical judgement, specialist expertise and practical advisory capability.
Manvir said his approach to analysing complex tax issues changed significantly after completing his higher education studies.
“Post studies, my advice is far more structured and defensible. I can analyse the legal form vs economic substance, apply case law, and anticipate challenges that could hypothetically arise which allows me to recommend more tailored positions with confidence.”
He believes AI can support research and provide initial direction, but cannot replace specialist professional judgement.
“Interestingly, AI would likely still default to generic guidance, which surprisingly looks and reads very convincing, and it would likely seem like the correct answer. Through my Higher Education studies, I’ve developed technical skills and judgement that AI cannot replicate.”
Teresa agreed that AI is becoming increasingly embedded in professional environments, but said tax and legal practice still require careful human oversight and technical expertise.
“Despite the benefits of AI, like humans, current AI models are capable of making mistakes. As such, work generated by AI is required to be reviewed and settled.”
She also noted that accuracy and professional responsibility remain critical within tax and legal advisory work.
“There is also the argument that, sometimes, doing things the ‘right way’ the first time is the most time efficient way.”
Although both graduates see value in AI as a supporting tool, they believe specialist education, technical capability and professional judgement will remain essential within the future of tax advisory.
“Ultimately, it is specialised expertise, not automation, that drives real value,” Manvir concludes.
Continuing to grow in the profession
For both graduates, the CTA designation reflects a commitment to lifelong learning and specialist tax practice shaped by modular, career-integrated education that defines where professional development is heading.
“The CTA designation is, to me, formal acknowledgement that I have the necessary skills to advise on tax matters,” Teresa said.
Manvir described the qualification as “a significant professional milestone” that reflects continued learning and technical development. “I see it supporting my career progression into senior advisory roles where I can provide tax advice and contribute to broader business decisions.”
“I would recommend anyone considering a career in tax to become a CTA. Although knowledge can be gained from experience, the CTA program will allow one to quickly gain the essential skills necessary to flourish in this career,” Teresa summarises.