TAFE SA offer the Tax Practitioners Board (TPB) approved course in Australian taxation law for tax (financial) advisers which meet the education requirements set out by the TPB for those requiring board approved courses for Tax (Financial) Advisers registration and renewal.Note: No refunds apply unless the course is cancelled by TAFE SA.
If you have prior qualifications in Australian taxation law, you may not need to complete these courses. To discuss with a lecturer about selecting the correct course for you, please send an email to FJP.firstname.lastname@example.org before enrolment.
This Australian taxation law unit provides you with the skills and knowledge required to prepare tax documentation for individuals, implementing tax plans and evaluating tax obligations.
Tax (Financial) Advisers Registration - Australian Taxation Law for Tax (Financial) Advisers (TAFESA/TPB10)
- Concepts of: income, deductions, tax offsets/rebates, residence, source, including the principles of the taxation of negative gearing, fixed income investments, capital allowances and income protection/ replacement
- Tax treatment of: individuals, partnerships, companies and trusts including treatment of imputation credits, deferred and tax free trust distributions
- Employee remuneration including fringe benefits tax, salary packaging, termination payments and employee share schemes
- Capital gains tax (CGT), including CGT event, the CGT discounts, the CGT consequences of death (estate planning) and the main residence exemption (and its application to investment properties), the availability of CGT concessions for small business, roll-overs, deemed disposals and gifts
- Superannuation: key areas concerning taxation of contributions, fund earnings and benefits. At times expert advice may need to be sought on self-managed superannuation funds (SMSFs) and more detailed topics
- Tax anti-avoidance provisions
- Ethical and professional responsibilities of tax (financial) advisers including obligations under the TASA and TASR