CA Program Core 4: Tax (Australia)
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ExploreAbout this exam
Core 4: Tax is one of the technical modules in the Chartered Accountants Program run by Chartered Accountants Australia and New Zealand (CA ANZ). It is designed for candidates who have completed the foundational study requirements and are now building the applied tax knowledge expected of a chartered accountant in practice or in business. The module works through the architecture of the Australian tax system: how the income tax base is assembled from assessable income and deductions, how trading stock and capital gains are treated, how entities such as companies, trusts and consolidated groups are taxed, and how GST, fringe benefits tax, superannuation and international dealings fit alongside the core income tax rules. It closes with tax planning, anti-avoidance and professional ethics, reflecting the judgement a CA is expected to exercise. Preparation is best done as cumulative study: work through each topic in sequence, master the statutory tests and definitions before attempting calculations, and practise applying rules to short client-style scenarios. Because the module is examined by CA ANZ, candidates should confirm the current format, duration, fees, pass mark and any retake conditions directly with CA ANZ rather than relying on second-hand summaries.
What you'll study
About CA Program Core 4: Tax (Australia) preparation
What is the Core 4: Tax module actually for?
It develops the applied Australian tax knowledge a chartered accountant needs on the job: working out taxable income, treating entities, handling GST and fringe benefits, and recognising when planning crosses into avoidance. It is a technical module within the CA Program, not a standalone tax-agent qualification.
What format is the assessment?
CA ANZ designs the module assessment and publishes the current structure, which is understood to combine objective-format questions with written response tasks. Confirm the exact format, weighting and permitted materials for your cohort on the CA ANZ website before you plan your revision.
How long is the exam and what is the pass mark?
Those figures are set by CA ANZ and can change between cohorts, so they are not stated here. Check the current candidate guide or module outline on the CA ANZ site for the duration, pass standard and any permitted reference materials.
How much does it cost, and what if I fail?
Fees and retake conditions are published by CA ANZ and vary by intake and membership status. Look up the current schedule and the re-enrolment policy on the CA ANZ website rather than relying on older candidate commentary.
How difficult is the module?
Most candidates find the volume of legislation and the precision of the rules the hard part rather than any single concept. Calculations are usually straightforward once you know which provision applies. Expect to invest consistent weekly hours across the whole study period rather than cramming.
How should I order my study?
Build the income tax base first: assessable income, then deductions and trading stock. Add capital gains and entities once that framework is secure. GST and fringe benefits are easier when you already understand supply, consideration and taxable income, so leave them until the middle, and finish with international issues and anti-avoidance.
What are the most common failure modes?
Rushing written answers without showing the steps, confusing GST and income tax treatments, missing the entity-level flow of income to owners, and ignoring timing rules such as when income is derived or an expense is incurred. Practising short scenario answers under time pressure exposes these gaps early.
Do I need to memorise rates and thresholds?
Know the structure and the tests cold, and check current rates and thresholds from official sources for your study period, since they change. In written answers, show your method and state the assumption behind any rate you apply, so the marker can follow your reasoning.
Should I use a commercial question bank?
Use the official CA ANZ materials as your primary guide, and supplement with your own summaries and practice scenarios. Any third-party resource should be checked against the current legislation and module outline, because tax rules change and older material can be out of date.