CA ANZ Advanced Tax (Australia) case studies
CA ANZ Advanced Tax (Australia) · Put your knowledge to work in context.
CA ANZ Advanced Tax (Australia) is the tax-specific subject within the Chartered Accountants Australia and New Zealand CA Program. It is aimed at candidates who already hold foundational accounting and legal knowledge and are moving toward practical, advisory-level competence in Australian tax. The subject tests judgement as much as recall: candidates are expected to identify the relevant provisions, apply them to a fact pattern, and reach a defensible conclusion while recognising compliance and ethical dimensions. Content spans the tax system and administration, assessable income and deductions, capital gains tax and depreciation, entity taxation across individuals, partnerships, trusts and companies, GST and indirect taxes, international and cross-border issues, superannuation and retirement planning, and tax planning, anti-avoidance and compliance. The CA ANZ Advanced Tax (Australia) case studies are 5 cases and about 3,189 words.
1The Consultant's PSI Puzzle and Home Office Apportionment
Priya is a sole trader IT security consultant. In FY2025 she invoiced three clients: Meridian Bank ( 180,000, 70% of her time), Coastal Health ( 60,000, 25%) and a one-off 8,000 job for a startup (5%).
601 words, about 3 min2Trust Distribution, Div 7A and the Unpaid Present Entitlement
The Nguyen Family Trust runs a hardware wholesale business with 1.2m profit before distributions. The trustee resolves to distribute 400,000 to Kim (adult daughter, marginal rate 47%), 300,000 to Ben (adult son, marginal rate 32%), and 500,000 to a bucket company wholly owned by the trust.
694 words, about 3 min3GST on a Mixed-Supply Property Development and Going Concern
Harbourline Developments Pty Ltd is GST-registered and builds a mixed-use tower. Level 1 comprises 12 residential apartments sold off the plan for 9.6m.
572 words, about 3 min4Foreign Resident Contractor, Treaty and CGT Withholding
Sora Ltd is a Japanese engineering firm with no Australian permanent establishment. It sends engineer Tanaka to Australia for 8 months to supervise a 40m project for an Australian client, which pays Sora 2m.
696 words, about 3 min5Small Business Restructure, Div 328 and the PSI-Adjacent Deduction
Marco operates a café as a sole trader with turnover of 1.8m and aggregated turnover of 2.2m. He wants to incorporate, transferring plant ( 80,000 market value, 40,000 cost), goodwill ( 300,000) and a lease.
626 words, about 3 min