CA Program Core 4: Tax (Australia) case studies
CA Program Core 4: Tax (Australia) · Put your knowledge to work in context.
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 CA Program Core 4: Tax (Australia) case studies are 5 cases and about 7,921 words.
1Residency, Source and the Foreign Income Exemption
Mei Lin, an Australian citizen, has lived in Singapore since 2019 with her husband and two children. She works for a Singapore bank and earns SGD 180,000 per year.
1,386 words, about 7 min2Deductions, Trading Stock and the Borderline Repairs
Ravi owns a small manufacturing business, Ravi's Widgets Pty Ltd, which is a resident small business entity with aggregated turnover of AUD 8 million. In the 2024 income year, the company incurred the following expenses: (1) AUD 120,000 to replace the roof of its factory, which was leaking and causing damage to machinery.
1,349 words, about 7 min3CGT, Small Business Concessions and the Family Trust
The Nguyen Family Trust is a discretionary trust that operates a bakery in Melbourne. The trust has been in business for 15 years and has an aggregated turnover of AUD 3 million.
1,789 words, about 9 min4GST, Going Concern and the Margin Scheme
Sarah operates a business selling new residential apartments. She is registered for GST and accounts on a cash basis.
1,881 words, about 9 min5FBT, Car Parking and the Otherwise Deductible Rule
TechCo Pty Ltd is a resident company with an aggregated turnover of AUD 50 million. It provides the following benefits to its employees in the 2024 FBT year: (1) A company car to the sales manager, who uses it for both business and private purposes.
1,516 words, about 8 min