Australia Taxation – Advanced case studies
Australia Taxation – Advanced · Put your knowledge to work in context.
Australia Taxation – Advanced is a high-level Australian tax credential aimed at practitioners who already know the core rules and now need to apply them to complex, multi-entity and cross-border fact patterns. It suits tax advisers, chartered accountants, business services managers, in-house tax specialists and candidates moving into advisory or specialist roles. The Australia Taxation – Advanced case studies are 5 cases and about 4,753 words.
1Workshop sale as a going concern, trading stock and post-sale GST adjustments
Kestrel Fabrication Pty Ltd (KFP) is registered for GST and has aggregated turnover of 8.4 million. On 1 July 2025 it settled the sale of its Townsville fabrication business to Baxter Engineering Pty Ltd for 1,320,000.
968 words, about 5 min2Streaming a capital gain, an unpaid present entitlement and a prior-year trust loss
The Marano Family Trust is a resident discretionary trust that has run a wholesale nursery since 2009. For the year ended 30 June 2025 the trustee reports 1,140,000 of trading profit and a 960,000 capital gain on shares acquired in 2016.
1,003 words, about 5 min3Related-party debt, management fees and the thin capitalisation and Part IVA interface
Danube Agribusiness Pty Ltd (DAPL) is an Australian resident company wholly owned by Danube Holdings Pte Ltd, a Singapore company with substantial staff. DAPL's tax EBITDA for 2024-25 is 6.0 million.
927 words, about 5 min4Small business CGT concessions, the $6 million test and the CGT cap
The Corio Bakery has been run through the Baxter Family Trust, a discretionary trust, since 2012. On 28 May 2025 the trustee sold the bakery business and its premises, producing a capital gain of 1,800,000; the trust also has a 150,000 carry-forward capital loss from 2019-20.
938 words, about 5 min5Audit, voluntary disclosure and an agent's professional obligations
Priya is the engagement partner for Wattle Downs Pty Ltd, a private company with 14 million turnover that sells outdoor furniture. The ATO has issued a notice of assessment for 2022-23 denying 2.1 million of deductions claimed for 'brand licence fees' paid to an Isle of Man entity and has imposed a 50% shortfall penalty for recklessness.
917 words, about 5 min