CPA Program

Advanced Taxation
Segment outline
cpaaustralia.com.au
Edition 14b
Published by Deakin University, Victoria 3217 on behalf of CPA Australia Ltd,
ABN 64 008 392 452.
First published January 2010, Updated July 2010, January 2011, July 2011, January 2012,
July 2012, January 2013, July 2013, January 2014, July 2014
CPA Australia Ltd 2014. This is an electronic version of the printed study material.
Apart from any fair dealing (e.g. for the purposes of private study) as permitted under
the Copyright Act 1968 (Cwlth), no part of this material may be copied, scanned,
transmitted, distributed or reproduced in part or in whole without the permission
ofCPA Australia Ltd.
Edited and designed by DeakinPrime
Printed by Blue Star Print Group
ISBN 978 1 74156 129 6
Authors
Suzannah Andrews Consultant
Wes Obst Senior lecturer, Faculty of Business and Law
Deakin University, Warrnambool
Tony Greco Consultant
Ken Devos Monash University
Dean Matchett Matchett Partners Pty Ltd
Dianne Harvey Director of Accounting, Northern Metropolitan Institute
ofTAFE, Melbourne
Dr Robert Gregory Lecturer, Swinburne University of Technology
Stephen Marsden Lecturer, School of Accountancy,
Queensland University of Technology, Brisbane
Roger Timms TaxBanter
Prof Robin Woellner
Acknowledgments
Russell Clowes Director, KnowledgEquity
Denis Vinen Associate Professor, Faculty of Business and Enterprise
Swinburne University of Technology
Advisory panel
Ken Devos Monash University
Dean Matchett Matchett Partners Pty Ltd
Roger Timms TaxBanter
Carolyn Sallis Australian Taxation Ofce
Joanna Roach REA Group
Verina Pang National Australia Bank
Simon Le Maistre KPMG
Stephen Jones ATM Consultants Pty Ltd
Jennifer Jobling Bristol Myers Squibb Australia
Dean Hanlon Monash University
CPA Australia Professional Programs & Pathways staff
Richard Brown Katarina Buzanin Alisa Stephens
Kristy Grady Sarah Chinnick Belinda Zohrab-McConnell
Desley Ward Charlene DRosario
Alexandra Wilson Elise Literski
Educational designer
Jan Williams DeakinPrime
Acknowledgment
Legislative material and Commonwealth data reproduced with permission of AusInfo. All legislative material
herein is reproduced by permission but does not purport to be the ofcial or authorised version. It is subject
to Commonwealth of Australia copyright. The Copyright Act 1968 permits certain reproduction and
publication of Commonwealth legislation. In particular, s. 182A of the Act enables a complete copy to be
made by or on behalf of a particular person. For reproduction or publication beyond that permitted by the
Act, permission should be sought in writing. Requests should be addressed to the Manager, Copyright Services,
Info Access, Department of Finance and Administration, GPO Box 1920, Canberra City ACT 2601, or emailed
toCwealthcopyright@nance.gov.au.
The material used in this segment has been designed and prepared for the purpose of individual study and should
not be used as a substitute for professional advice. The material is not, and is not intended to be, professional
advice. The material may be updated and amended from time to time. Care has been taken in compiling the
material but the material may not reect the most recent developments and has been compiled to give a general
overview only. Users of the material should not act on the basis of any of the material without rst obtaining
professional advice specic to their own situation. CPA Australia Ltd and Deakin University and the author(s)
of the material expressly exclude themselves from any contractual, tortious or any other form of liability on
whatever basis to any person, whether a participant in this segment or not, for any loss or damage sustained
or for any consequence which may be thought to arise either directly or indirectly from reliance on statements
made in this material.
Any opinions expressed in the study materials for this segment are those of the author(s) and not necessarily
those of their afliated organisations, CPA Australia Ltd or its members.
Contents
Segment outline 0.1
Module 1: Tax administration 1.1
Module 2: Principles of assessable income 2.1
Module 3: Capital gains tax (CGT) 3.1
Module 4: Principles of general and specic deductions 4.1
Module 5: Capital expenditure allowances 5.1
Module 6: Individuals 6.1
Module 7: Partnerships 7.1
Module 8: Trusts 8.1
Module 9: Companies and dividends 9.1
Module 10: Consolidations 10.1
Module 11: Transfer pricing 11.1
Module 12: Fringe benets tax (FBT) 12.1
Module 13: Goods and services tax (GST) 13.1
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A D V A N C E D T A X A T I O N S E G M E N T O U T L I N E 0 . 1
Segment outline
Contents
Introduction 0.3
Before you begin 0.3
Important information
Segment description 0.3
Advanced Taxation: The CPA as an adviser
Segment aims
Segment overview 0.3
General objectives
Module descriptions
Module weightings and study time requirements
Learning materials 0.6
Module structure
Recommended texts
Suggested texts
Reference to legislation, case law and ATO documents
Self-assessment
My Online Learning
Exam 0.9
General information
Exam structure
Authors 0.10
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A D V A N C E D T A X A T I O N S E G M E N T O U T L I N E 0 . 3
Introduction
The purpose of this segment outline is to:
dene the aims, content and structure of the segment;
provide important information to assist you in your studies;
outline the learning materials and resources provided to support learning; and
provide information about the exam and its structure.
Before you begin
Important information
Please refer to the CPA Australia website, cpaaustralia.com.au/professionallevel, forthe
professional level dates, contacts, regulations and policies, and additional learning
support options.
Segment description
Advanced Taxation: The CPA as an adviser
Taxation is a key component of the overall skills base of todays professional accountant.
Business leaders appreciate there are taxation implications that ow on from most
business decisions. A sound knowledge of Australian taxation law is essential to ensure
quality input into the strategic decision-making process of a business, and to provide
post-implementation taxation advice. Business structures may involve different types of
entity (such as individuals, partnerships, trusts and companies), and it is important to
consider the taxation impact on each of them.
Segment aims
The aims of this segment are:
1. to provide candidates with an awareness of the key provisions of the relevant
taxation legislation; and
2. to enable candidates to apply the relevant legislative concepts to determine
taxation consequences.
Note: The Advanced Taxation segment reects legislation in place by 15 January 2014.
Exam questions will be based upon the 2013/14 tax year and the FBT year ended 31 March 2014.
Segment overview
General objectives
On completion of this segment, candidates should be able to:
demonstrate an ability to apply the relevant taxation legislation and related legal
concepts, precedents and Australian Taxation Ofce rulings;
analyse events and apply the legislation to determine tax liability; and provide
strategic advice to stakeholders regarding the tax issues arising from common
scenarios.
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0 . 4 S E G M E N T O U T L I N E A D V A N C E D T A X A T I O N
Module descriptions
The segment is divided into 13 modules. A brief outline of each module is provided below.
Module 1 Tax administration
Module 1 discusses the requirement to withhold and pay tax, to lodge a tax return
and how (via assessments, objections, reviews and appeals) the nal tax liability of a
taxpayer is determined. The module also outlines the Taxation Rulings system and other
guidance provided by the Australian Tax Ofce to assist taxpayers in meeting their tax
obligations. The Tax Agent Services Act is discussed, focusing on the registration of
taxagents and the Code of Professional Conduct.
The application of interest charges and penalties, and the operation of the general
anti-avoidance provisions of Part IVA are also discussed.
Module 2 Principles of assessable income
Module 2 considers the important core concept of assessable income. The common
law principles which distinguish between an income receipt and a capital receipt are
discussed in depth. This is followed by a consideration of specic legislative provisions
which apply to certain receipts, such as compensation, royalties and foreign exchange
gains. The treatment of trading stock and the eligibility rules to access small business
entity tax concessions are also covered.
Module 3 Capital gains tax (CGT)
Module 3 discusses the tax treatment of capital gains, the general concepts relating to
CGT events, various exemptions, exceptions and rollover provisions and other more
specic concepts and their impact on the capital gain calculation.
Module 4 Principles of general and specic deductions
Module 4 examines the core concept of general and specic deductions. The general
deductibility provision together with the concept of capital outgoings are discussed in
depth. There are a number of specic provisions which provide for the deductibility of
expenditure in certain circumstances, including the rules relating to thin capitalisation.
Module 5 Capital expenditure allowances
Module 5 examines capital allowances, including the depreciation of assets, amortisation
of buildings and deductions available for other capital expenditure. Particular rules
relating to capital allowances concessions for small business entities are also covered.
Module 6 Individuals
Module 6 applies the concepts studied in earlier modules to the taxation of individuals.
The module outlines and discusses the taxation of individuals, calculation of rebates and
tax offsets applicable to individual taxpayers, including superannuation and termination
payments, and the taxation of personal services income.
Module 7 Partnerships
Module 7 examines the nature and taxation of partnerships. Partnerships are not
separate legal entities, but there are a number of taxation implications which arise
fromtheir use as a structure to carry on a business.
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A D V A N C E D T A X A T I O N S E G M E N T O U T L I N E 0 . 5
Module 8 Trusts
Module 8 looks at the components of a trust and the different types of trusts. Tax issues
including present entitlement, calculation of net income of a trust, streaming of trust
income and availability of trust losses are then explored.
Module 9 Companies and dividends
Module 9 examines companies and applies the various legislative concepts to determine
the tax payable by a resident company. It explains the taxation of dividends and the
interrelationship with Division 7A for private companies. This module covers the dividend
imputation system, with particular emphasis on maintaining a company franking account.
Finally, the impact of receiving dividends by different types of taxpayers is examined.
Module 10 Consolidations
Module 10 sets out the costs, benets and eligibility criteria which must be considered
prior to creating a consolidated group for tax purposes. It identies the steps that must
be applied in forming a consolidated group and discusses the rules concerning the
costbase of assets and the utilisation of losses within a group. The module explains
key ongoing tax issues which must be addressed by a consolidated group, and discusses
thetax treatment of a subsidiary leaving a consolidated group.
Module 11 Transfer pricing
Module 11 discusses the key features of the transfer pricing legislative regime. It outlines
the four-step process used to determine the arms length price of international related-
party dealings, sets out the ve approved transfer pricing methodologies and provides
an overview of related ATO compliance issues.
Module 12 Fringe benets tax (FBT)
Module 12 examines the rules relating to fringe benets tax, including the 12 categories
of fringe benets including the specic valuation rules for each type of fringe benet.
It also outlines how FBT is calculated and discusses the application of the otherwise
deductible rule and how employee contributions can be used to reducethetaxable
value of fringe benets. The module concludes with a discussion ofarange ofexempt
fringe benets and record keeping requirements.
Module 13 Goods and services tax (GST)
Module 13 examines GST, outlining general concepts and compliance issues. Specic GST
issues such as the effect on insurance and nancial services are also discussed.
Module weightings and study time requirements
Total hours of study for this segment will vary, depending on your prior knowledge
and experience of the course content, your individual learning pace and style, and
the degree to which your work commitments will allow you to work intensively or
intermittently on the materials. You will need to work systematically through the
study guide and readings, attempt all the review questions and online self-assessment
questions, and revise the learning materials for the exam. The workload for this
segment is the equivalent of that for a one-semester postgraduate unit. An estimated
10 to 15 hours of study per week through the semester will be required for the average
candidate. Additional time may be required for revision.
Do not underestimate the amount of time it will take to complete the segment.
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0 . 6 S E G M E N T O U T L I N E A D V A N C E D T A X A T I O N
The following table provides an indication of the proportion of study time to allocate to
each module, which should also reect the emphasis placed on each module in the exam.
Table 1
Module
Recommended
proportion of
study time (%)
Study
schedule
1 Tax administration 5 Week 1
2 Principles of assessable income 9 Week 2
3 Capital gains tax (CGT) 10 Week 3
4 Principles of general and specic deductions 10 Week 4
5 Capital expenditure allowances 8 Week 5
6 Individuals 12 Weeks 5, 6
7 Partnerships 5 Week 7
8 Trusts 7 Week 7
9 Companies and dividends 11 Weeks 8, 9
10 Consolidations 5 Weeks 9, 10
11 Transfer pricing 5 Week 10
12 Fringe benets tax (FBT) 6 Weeks 10, 11
13 Goods and services tax (GST) 7 Week 11
100
Learning materials
Module structure
These study materials form your central reference in the Advanced Taxation segment.
Contents
Each module has a detailed contents list. This list indicates the sequence of the
educational content in the module.
Preview
Each module begins with a preview containing the following sections.
Introduction. The introduction outlines what will be covered in the module and
howitrelates to other modules in the segment.
Objectives. A set of objectives is included for each module in the study guide.
Theseobjectives provide a framework for the learning materials and identify the
mainfocus of the module. The objectives also describe what candidates should be
ableto do after completing the module.
Study material
The study material is divided into sections and subsections, which will help you to
conceptualise the content and study it in manageable portions. It is also important to
appreciate the cumulative nature of the segment and to follow the given sequence as
closely as possible.
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A D V A N C E D T A X A T I O N S E G M E N T O U T L I N E 0 . 7
Discussion in this segment encompasses both the Income Tax Assessment Act 1997
(Cwlth) (ITAA97) and Income Tax Assessment Act 1936 (Cwlth) (ITAA36). Candidates
should note that in order to distinguish more clearly between the Acts, those provisions
that are contained in ITAA97 appear in italics.
Recommended texts
Income Tax Assessment Act 1936 (Cwlth), Income Tax Assessment Act 1997 (Cwlth),
ANewTax System (Goods and Services Tax) Act 1999 (Cwlth), Fringe Benets Tax
Assessment Act 1986 (Cwlth) and Taxation Administration Act 1953 (Cwlth).
Printed versions of the Acts are available from two publishers of tax legislationCCH
and Australian Tax Practice. Legislation is also available on the internet (see below).
Suggested texts
These texts provide support to the CPA Program segment material and enable you
toexplore a particular topic in more details:
CCH Australian Master Tax Guide 2014 (55th edition) or Australian Tax Practice
AustralianTax Handbook 2014.
L. Nethercott, G. Richardson & K. Devos
Australian Taxation Study Manual
23rd edn, CCH, Sydney.
Woellner, Barkoczy, Murphy, Evans & Pinto
Australian Taxation Law 2014
24th edn, CCH, Sydney.
CCH offers a selection of reference texts that are available separately or as a combined
study pack. Further information is available on My Online Learning, including a
discount available to CPA Australia members.
Reference to legislation, case law and ATO documents
The study material contains many references to legislation which can be accessed from
the Australian Taxation Ofce (ATO) legal database or the Commonwealth Law website.
These website references are:
http://law.ato.gov.au/atolaw/index.htm (ATO legal database)
http://www.comlaw.gov.au (the Commonwealth Law website)
Guidance issued by the ATO, including Taxation Rulings, Determinations and Practice
Statements, can also be found in the ATO legal database. For case law, please refer to
theATO legal database or the Australasian Legal Information Institute website at:
http://www.austlii.edu.au
It is strongly recommended that you refer to the relevant legislation as you work through the
Advanced Taxation segment. This will assist your understanding of key concepts and promote
familiarity with the proper use of the legislation, which is vital when investigating real-life
tax matters.
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0 . 8 S E G M E N T O U T L I N E A D V A N C E D T A X A T I O N
Self-assessment
Review questions
The purpose of the questions is to provide you with the opportunity, as you progress
through the segment, to assess your understanding of signicant points and stimulate
further thinking on particular issues. The review questions are an integral part of your
study and they should be fully utilised to support your learning of the module content
throughout the semester. You are encouraged to spend time reviewing and analysing
the module content. Completing the review questions should form one part of your
revision for the exam. It is evident that candidates who achieve good results in the
Program and their careers are those who are able to think, review and analyse situations,
and solve problems.
Sample answers are included at the end of each module. Consider them as model
answers for your reference. To assess how well you have understood and applied the
material supplied in the text, it is important to write your answer before you compare
itwith the suggested answer.
The answers provide immediate feedback on your performance in comprehending the
material covered. Your answers to these questions do not contribute to your nal result,
and you are not required to submit your answers for marking.
My Online Learning
CPA Australia offers additional study material through My Online Learning to assist
candidates in their study. Some of the content on My Online Learning is examinable,
including any study guide updates which will be posted here. You can access My Online
Learning from the CPA Australia websitedetails are provided below.
How to access My Online Learning:
1. Go to: cpaaustralia.com.au/myonlinelearning
2. Click Access My Online Learning
3. Enter your member number in the username eld and password and click Login
There is also a demonstration video to assist you in navigating the system.
To access the workshop notes:
1. On the My Courses page, click the + sign next to the folder titled Workshops.
2. Click View under the relevant workshop title and a link to the document
willappear.
To access the study groups function, click My Study Groups next to My Courses in the
top banner, then select the relevant segment using the dropdown box next to Course.
Help Deskfor help when accessing My Online Learning either:
Email myonlinelearning@cpaaustralia.com.au; or
Telephone 1300 73 73 73 (Australia) or +613 9606 9677 (International) between
8.30 am and 5.00 pm AEST Monday to Friday during the semester.
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A D V A N C E D T A X A T I O N S E G M E N T O U T L I N E 0 . 9
The additional study materials provided on My Online Learning for Advanced Taxation
candidates include:
Discussion forumsthese enable you to post any questions you may have about the
technical content of the segment.
Calendarkeep track of important dates and events.
Web linksaccess useful online resources including legislation and standards.
Workshop notesnotes for the face-to-face workshops are available on My Online
Learning for all candidates..
Webinarsif you have registered to participate in a live webinar, you can access the
relevant notes from My Online Learning..
Announcementsyou should check My Online Learning at least once a week as
important information and critical study information will be posted there.
Limited PDF versions of modulesmodules covering approximately the rst two
weeks of the syllabus are available to assist candidates that may not receive their
study materials in time for semester commencement. The PDF modules are the
same as the printed modules; however, the third-party copyright is removed.
Note:The PDF modules are not available for Singapore Taxation.
Study groupscandidates who wish to participate in group discussion can join a
study group through My Online Learning. Study groups provide candidates with
access to a secure online list of email contact details for other candidates who
are studying the same segment and who have also registered for a study group.
Candidates can use these contact details to form their own study groups.
Exam
General information
CPA Program professional level exams are of three hours and 15 minutes duration.
The exam for Advanced Taxation is open book. This means that candidates may bring any
printed reference material into the exam which they believe to be relevant and which
may assist them in undertaking the exam. This may include, for example, thestudy
guide, additional materials from My Online Learning, readings and prepared notes.
It is highly recommended that all candidates have access to a calculator in the
exam. Please ensure that the calculator is compliant with CPA Australias guidelines.
Thecalculator must be a silent electronic calculating device whose primary purpose is
asa calculator.
Calculators with text-storing abilities are not permitted in the exam.
The exam is based on the whole segment, including the general objectives, module
objectives and all related content and required readings. Where advised, relevant
sections of the CPA Australia Members Handbook and legislation are also examinable.
As this exam forms part of a professional qualication, the required level of performance is high.
In most cases, the pass mark is in the range of 6065 per cent.
Exam structure
The Advanced Taxation exam is comprised of 100 per cent multiple choice questions.
Multiple choice questions will include knowledge, application and problem-solving
questions, which are designed to assess the understanding of Advanced Taxation.
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0 . 1 0 S E G M E N T O U T L I N E A D V A N C E D T A X A T I O N
Authors
Suzannah Andrews
Suzannah has many years experience in Australian tax as an
advisor, trainer and educational consultant. She spent a number
of years in the Big 4 accountancy rms working as an advisor in
the corporate tax eld. She has experience working with both large
multinationals and middle-market clients.
In recent years, Suzannah has focused on tax training and
education. She was a key member of the Tax Technical Knowledge
Centre at PricewaterhouseCoopers, responsible for development
of educational materials, face-to-face training of staff and partners,
andknowledge management.
Suzannah worked with CPA Australia for over seven years as
Technical Consultant for the Advanced Taxation segment of
the CPAProgram and is currently the Chief Examiner for the
CPAAustralia Advanced Taxation segment.
Dr Ken Devos
BBus, GradDipTax, MTax, PhD, CPA, is a Senior Lecturer in the
Department of Business Law and Taxation, Faculty of Business
and Economics, Monash University (Clayton). Ken lectures in
undergraduate and graduate tax courses and has published a number
of articles in both national and international taxation journals.
Kenalso conducts tax training courses for accounting rmsand
CPAAustralia. Ken is the author of CCHs Doing Business in Asia,
and joint author of CCHs Australian Taxation Study Manual and
Master Tax Examples. His doctoral thesis, Factors Inuencing Individual
Taxpayer Compliance Behaviour, was published by Springer, 2014.
Tony Greco
BBus, CA, has extensive experience as a senior tax consultant.
Tony was previously employed as a tax trainer and tax consultant
with TaxBanter, a specialist tax training organisation. Previous
roles included CEO and a tax consultant with Taxpayers Australia,
where he has been a joint contributor to many of the associations
publications. He has over 10 years of ongoing experience as a
focus session facilitator for theInstitute of Chartered Accountants
CAProgram.
Tony is on a number of peak tax forums, including the National Tax
Liaison Group.
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A D V A N C E D T A X A T I O N S E G M E N T O U T L I N E 0 . 1 1
Dr Robert Gregory
BSc Leeds, MSc UMIST, PhD Manchester, GradCertMgt Monash,
MPASUT, currently is a sessional lecturer in postgraduate
TaxationLaw at Swinburne University of Technology. He is
also a Technical ConsultantTaxation at KnowledgEquity.
Roberthasworked in R&D and manufacturing export for
multinational companies, andnow focuses on education
andinvestment.
Dianne Harvey
BBus La Trobe, MAcc UNE, FCPA, FTIA, RTA, is continuing in
her role as a registered tax agent and a CPA accountant. Until
December 2012, Dianne was Head of Program, Accounting at NMIT
(NorthernMelbourne Institute of TAFE). Prior to this, Dianne was
employed by La Trobe University as a senior lecturer in the School
of Business where she was Course Coordinator for the Bachelor of
Accounting and the Graduate Diploma of Accounting.
Diannes research interests are in sustainability and the environment.
She has co-authored papers in the Australian Tax Forum on the impact
of Australias Fringe Benets Tax (using the Statutory method) on
cars petrol consumption and greenhouse emissions. She also wrote
a follow-up paper, in the same journal, titled Fringe Benets Tax for
cars: Some further considerations for policy change and reform.
Stephen Marsden
BBus (Acc) QUT, MBus (Acc) QUT, CPA, FCTA, MAICD, RTA is a
full-time lecturer employed in the School of Accountancy at the
Queensland University of Technology in Brisbane where he is
responsible for lecturing and tutoring a wide range of undergraduate
and postgraduate nancial accounting and taxation law subjects.
Stephen has presented numerous professional development
seminars and workshops over the past 20 years for CPA Australia
inthe areas of income tax, FBT, GST and nancial accounting.
Dean Matchett
BBus Deakin, GradDipTaxLaw Monash, is a tax consultant and
business adviser. He was previously a taxation consultant with both
PricewaterhouseCoopers and Deloitte. Dean has produced many
taxation seminars and published numerous articles on taxation
matters over the years. His compliance and consulting practice
combines both skills to allow him to see taxation issues from
bothtechnical and commercial points of view.
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0 . 1 2 S E G M E N T O U T L I N E A D V A N C E D T A X A T I O N
Wes Obst
DipAgSc Longerenong, BBus Vic. I.C., GradDipTax CQU, CPA,
MTIA, is a Senior Lecturer in the Faculty of Business and Law at
Deakin University (Warrnambool). Wes has also published: W. Obst
and R. Hanegbi, Successful Tax Study, Thomson, Sydney 2008;
andW. Obst, R. Graham and G. Christie, Financial Management
forAgribusiness, Landlinks, Melbourne, 2009.
Roger Timms
MCorpLaw, GradDipCommLaw, FCA, CTA, currently conducts a tax
consulting practice and also provides services to Tax Banter Pty Ltd
the leading tax training organisation in Australia.
Roger was previously the Head of Tax & Superannuation at
Taxpayers Australia and therefore responsible for the technical
content of all publications and the delivery of all seminars
nationally. He was also a member of the National Tax Liaison Group
and various subcommittees of that group.
Prior to joining Taxpayers Australia, Roger was the national manager
of the Webb Martin tax training business operated by Kaplan
Professional, being responsible for the writing of all tax technical
materials and delivering training sessions to a diverse client base.
During his 30-year career in taxation, Roger has also been a tax
consulting partner at a Big 4 accounting practice and held the
position of general editor of the Lawyers Tax Manual published by
Lexis Nexis.
Robin Woellner
CPA Australia would also like to acknowledge the signicant contribution of Robin (lead author of
CCHs Australian Taxation Law) to the Tax Administration materials in Module 1.