Taxation study now offers a choice of two subjects:
Australia Taxation – Advanced
You can study one or study both – the choice is yours. Here's some information to help you decide what's right for you:
|Your career path||Your choice|
|If you need to complete taxation study to become a CPA (1)||Choose Australia Taxation or your local variant.|
|If you want to go one step further to enhance your taxation studies or pursue a career in taxation in Australia (2)||Choose Australia Taxation - Advanced.
This subject was formerly known as Advanced Taxation. We've updated the name to reflect the Australian focus of the subject. There is no change to the learning outcomes or examination of the subject.
|If you intend to obtain a CPA Australia Public Practice Certificate and you have migrated to Australia in the last five years (3). Choose either subject if you have not already completed Australia-specific tax from a recognised university.||Choose either subject if you have not already completed Australia-specific tax from a recognised university|
(1) Taxation study to become a CPA
All CPAs are expected to be well-rounded professionals. The Australia Taxation subject is designed to equip you with the level of taxation competency expected of a CPA.
If you are required to complete taxation study as a compulsory subject in the CPA Program, then we recommend you complete Australia Taxation or the local variant available for members in Hong Kong, Malaysia, Singapore or New Zealand.
When you log into My CPA Program, you'll see Australia Taxation listed as a compulsory subject as well as information on how to select a local variant, if appropriate.
(2) Taxation study for a taxation career in Australia
If you intend is to pursue a career in the field of taxation in Australia, then Australia Taxation – Advanced would be the right choice for you. This subject meets the requirements of an advanced unit of taxation study when registering as a Tax Agent with the Tax Practitioners Board (TPB) in Australia.
If this is your chosen career path, we strongly recommend you first visit the TPB website to make sure you understand the full qualification and experience requirements.
This subject is available for completion within the CPA Program. However, as we recommend members have pre-requisite knowledge in Australian taxation, you'll need to contact us to talk through your circumstances. If appropriate, we can enrol you over the phone.
You may also complete Australia Taxation – Advanced outside of the CPA Program after you've advanced to CPA status.
(3) Taxation study to obtain a CPA Australia Public Practice Certificate
To provide public accounting services in Australia or New Zealand and earn more than $10,000 gross in fees each calendar year, you must hold a Public Practice Certificate. This requirement applies to all members, no matter where in the world you are located.
Completion of Australia Taxation or Australia Taxation – Advanced is only required if you have migrated to Australia in the last five years and you have not already completed Australian-specific tax at a recognised university.
Australia Taxation introduces fundamental concepts of income tax law and legislation
Members in Fiji may study a local taxation subject offered by the University of the South Pacific (USP)
This subject provides you with leading-edge, specialised training in the area of Singapore taxation
Discover all you need to know about Australian and New Zealand taxation legislation
Members in Malaysia may study a local taxation subject offered by Sunway TES and Universiti Tun Abdul Razak.
Australia Taxation – Advanced
An extension of Australia Taxation, this subject examines advanced tax issues including income tax law