The Tax Institute is Australia's leading professional association and educator in tax, providing the best resources, professional development and networks.
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Professional level units
Units that give you professional skills
Text here about what these units are all about.
TASA 2009
As a tax professional, whether registered as an individual or employed by a registered company/partnership, it is critical that you familiarise yourself with the roles and responsibilities governed by TASA 2009, the Tax Practitioners Board (TPB) and the Code.
Taxation of income is one of the foundations of the Australian tax system and your clients will expect that you have a solid knowledge of it when providing them with advice.
Identifying how particular amounts of expenditure and income are treated, whether on capital or revenue account for tax purposes, is critical for your role as a tax adviser as you provide advice and support to your clients.
What types of assets are considered to be CGT assets, what CGT events need to be considered in relation to those assets, how CGT applies to foreign residents and how to calculate a net capital gain of a taxpayer for an income year.