CPA考试冲刺辅导-Advanced Taxation

Advanced Taxation课程

Session 1：CPA module 1-3
Session 2：CPA module 4-5
Session 3：CPA module 6-7
Session 4：CPA module 8-9
Session 5：CPA module 10-11
Session 6：CPA module 12-14 +Summary all sessions & previous test

examples etc

Session 1 CPA module 1 & module 2

This session provides you with the understanding of the Australian

Income Tax system and rulings also understanding of assemble income.

Introduction of the income tax assessment act

· Structure

· Australian tax system

· Authority

Assemble income

· Ordinary income

· Statutory income

· Exempt income

· Non-assessable non-exempt income

· Resident and source

· Income from business

Session 2 CPA module 3 & module 4

This session provides understanding and calculation of capital gains tax.

. Introduction

. CGT events

. Treatment of capital losses

. Calculation of capital gains

This session also provides you with the concept of allowable deductions

. General deductions

. Specific statutory deductions

. Tax penalties and Part IVA

Session 3 CPA module 5 & module 6

This session provides you with understanding of capital expenditure allowances and the calculation

. Depreciation – methods and calculation

. Balancing adjustment

. Blackhole expense

. Immediate write offs

This session provides you with understanding and essential changes in small business entities

. Overview

. SBE concessions thoroughly explained

. General pool

Session 4 CPA module 7

This session provides you with understanding of tax systems for non business individuals.

. Income

. Deductions

. Tax offsets

Session 5 CPA module 8 & module 9

This session provides you with understanding of partnership tax

. Definition of partnership

. Calculation of partnership net income and taxation

Also this session provides you with the trust tax assessment

. Definition and understanding of trust

. Calculation of trust taxation

Session 6 CPA module 10 & module 11

This session involves with company tax system including franking account

. Taxation of companies

. Taxation of dividends

. Tax offsets for companies

. Franking account

Also this session provides you with the lecture and exercises for consolidations

. Eligibility

. Consolidation rules

. Consolidated group’s tax compliance

Session 7 CPA module 12, 13, 14

Also this session provides you with the understanding of transfer pricing, fringe benefits tax and Goods and Services tax

. Transfer pricing framework

. Methodology of transfer pricing

. Compliance of transfer pricing

. Overview of fringe benefits – general and specific

. Calculation exercise of fringe benefits tax

. GST concepts

. GST compliance and reporting

. Calculation and reporting of GST

This course will provide candidates enrolled in the CPA program with clear approaching to Australian income tax concepts and system. The course provider offers face to face tutorials and a continuous support with summary and extra study materials of the each module.

As the tutor provides a leading edge education service, the candidates can be assured they are in the good hands.

The classes will comprise of lectures, exercises, exam standard

questions etc. to clarify understanding of concepts and principles of the course material—all emphasized to focus on the preparation of the exam. You will be encouraged to actively participate as much as possible.

适合对象：所有从事Accounting领域工作的相关人士以及在校大学生和正在找工作的学生，希望通过CPA考试提升自身能力和薪资竞争力，从而在会计领域有进一步的上升空间。

授课时间：18小时

授课人数：3-5人小班

授课地点：208/661 George Street

优越的性价比：Advanced Taxation $795 , 一对一授课：$70 per hour