CPA Australia Taxation case studies
CPA Australia Taxation · Put your knowledge to work in context.
Taxation is one of the subjects within the CPA Program, the professional qualification pathway offered by CPA Australia. The CPA Program is made up of four compulsory subjects and two electives, and Taxation sits within that structure as a specialist subject covering Australian tax law and its application. The CPA Australia Taxation case studies are 5 cases and about 3,583 words.
1Mid-year arrival, foreign salary and Singapore rental
Mei Lim is a Singapore citizen who moved to Melbourne on a 482 temporary skills shortage visa on 1 September 2024 with her spouse and two children. She signed a two-year residential lease, enrolled the children in local schools, and her spouse began full-time work in October.
771 words, about 4 min2Bakery sale: small business CGT concessions and a used retirement cap
Maria Papadopoulos has operated a bakery as a sole trader since 2002. On 1 May 2025 she sold the business for 2.6 million: goodwill 1.2 million, plant and equipment 300,000, trading stock 100,000, and the freehold shop premises 1 million.
735 words, about 4 min3Commercial building sale: going concern, GST and margin scheme
Orion Pty Ltd is registered for GST and accounts on an accrual basis. It is selling a commercial office building to Nexus Pty Ltd for 5.5 million, with settlement on 30 June 2025.
727 words, about 4 min4Car benefit and client lunch: FBT method choice and exemptions
TechCo Pty Ltd provides a sedan to Priya, a sales manager, from 1 April 2024. The car cost 45,000 including GST and is available for private use.
672 words, about 3 min5Dermatologist through a trust: PSI attribution and income splitting
Dr Kim is a dermatologist who provides services through the Kim Family Trust. The trust has a corporate trustee and receives 350,000 in fees from one private clinic in 2024-25.
678 words, about 3 min