CA ANZ Advanced Tax (Australia) study plan

Map the core rules for taxing each entity type (individual, partnership, trust, company) into a one-page comparison table you build yourself

Work through at least 12 calculation problems on assessable income, exempt income and the ordinary/statutory income distinction

Classify 20 receipts as income or capital and justify each classification in writing

Draft a checklist of the deduction general and specific provisions, including the positive limbs and negative limbs

Solve 10 problems on trading stock valuation, including the closing stock options and the abnormal income rules

Compute partnership net income and each partner's share across at least 5 scenarios

Apply trust distribution and streaming rules to 5 beneficiary scenarios, including present entitlement

Reconcile company taxable income to shareholders' assessable dividends with franking credits across 6 examples

Build a decision tree that distinguishes CGT events and identifies the relevant event for 15 fact patterns

Calculate cost base and reduced cost base adjustments across 10 scenarios including incidental costs and third-element costs

Apply the CGT exemptions, rollovers and small business concessions to 8 case vignettes

Compute depreciation under both the prime cost and diminishing value methods, including balancing adjustments on disposal

Summarise the objection, review and appeal pathways and statutory time limits into a self-authored flow chart

Explain the commissioner's information-gathering and assessment-amendment powers in your own words for 6 scenarios

Apply the professional and ethical standards to 8 short conduct vignettes and state the correct action and rationale

Identify the penalties and interest consequences for 6 compliance failures by reference to the governing provisions

Determine GST liability across 12 transactions, distinguishing taxable, GST-free and input-taxed supplies

Calculate net GST payable for 6 entities including adjustments and creditable purpose apportionment

Apply the margin scheme and going-concern provisions to 5 property and business sale scenarios

Explain the registration thresholds and the consequences of failing to register or remit correctly

Apply the residence tests to 10 individual and company fact patterns and state the resulting tax base

Compute foreign source income inclusion and foreign income tax offset limits across 8 scenarios

Analyse 6 double tax agreement scenarios to determine taxing rights and relief

Explain transfer pricing and the arm's length principle by applying it to 4 related-party transaction examples

Calculate concessional and non-concessional contribution caps and excess consequences across 10 scenarios

Compute tax on superannuation benefits and apply the preservation and condition-of-release rules to 8 cases

Compare the tax treatment of accumulation and pension phase, including the transfer balance cap, across 6 examples

Evaluate 5 retirement planning strategies against contribution, drawdown and estate planning constraints

Apply the general anti-avoidance provision to 8 arrangements and state whether it would apply and why

Design 4 legitimate tax planning structures and distinguish each from an avoidance scheme in writing

Complete 2 full-length timed practice exams under exam conditions and self-mark against the criteria

Consolidate a personal error log from all eight weeks and re-solve every missed question type