Income tax administration

 
Businesswoman in wheelchair sitting at the desk, working.
 
 
Unit details

Level:   Professional 


Estimated learning duration:   10 hours


 CPD:   10 hours


Assessment: Part 1: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.

Part 2: 6 scenario-based multiple choice questions within 45 minutes. 80% pass mark.
2 attempts permitted.


Assumed knowledge:   There is no tax technical knowledge assumed for this unit.

 

Learning outcomes:

  • Explain the core rules of the Australian income tax administration framework.
  • Explain how the Australian self-assessment tax system operates.
  • Demonstrate an understanding of the income tax objection and appeals process.
  • Determine a tax entity’s exposure to interest and administrative penalties for tax non-compliance.