Explore taxation as a career, bolster your professional development or learn more about the Australian taxation system.
The Certificate of Australian Taxation is an online professional development program that will provide you with a fundamental understanding of how the Australian taxation system works.
In this online taxation course, you will learn about the purpose of taxation, government requirements, income, and personal tax – key terminology, Capital Gains Tax (GST), Fringe Benefits Tax (FBT), Luxury Car Tax (LCT), land tax, stamp duty, HECS and HELP, Pay As You Go (PAYG) and more.
You will also learn about business taxation, including gathering and verifying data, calculating taxable income, reviewing compliance, and understanding record management, business BAS and PAYG.
On completion of this course, you will have a comprehensive understanding of personal and business tax requirements in Australia. Note: To provide tax practitioner services in Australia, tax agents must be registered with the Tax Practitioner’s Board (TPB). Please contact the TPB for licensing requirements.
Course Structure
Unit 1 - Develop knowledge of taxation
- Purpose of taxation
- Government requirements
- Services provided from taxation revenue
- Ways tax is collected
- Direct and indirect taxes
- Income tax and company tax
- Medicare levy
- Capital Gains Tax (CGT)
- Fringe Benefit Tax (FBT)
- Taxation on superannuation funds
- Goods and Services Tax (GST)
- Luxury Car Tax (LCT)
- Wine Equalisation Tax (WET)
- Excise tax and payroll tax
- Land tax
- Stamp duty and council rates
- Australian Taxation Office (ATO)
- How taxation revenue is used
- Business and farming
- Defence and border protection
- Education
- Roads and transport systems
- Public buildings and sport and recreation amenities
- Public housing
- Foreign affairs and trade
- Healthcare and justice systems
- Welfare, income and community support
- Personal taxation – key terminology
- Accrues interest and
- Assessable income
- Capital gains/appreciation
- Deductions and dividends
- Franked and unfranked dividends
- Gross income
- HECS and HELP
- Negative gearing
- PAYG
- Salary sacrifice and superannuation contributions
- Tax File Number (TFN)
- Taxable income
- Tax declaration forms
- Withholding declaration
- Personal tax rates
- Calculating a tax refund
- Key terminology used in business tax
- Australian business number (ABN)
- Goods and services tax (GST)
- PAYG and instalments
- Sole trader and partnerships
- Companies and trusts
- How business tax is assessed and paid
- Assessable income and allowable deductions
- Business activity statement (BAS)
- Instalment activity statement (IAS)
- Taxable income
- Business tax
- Superannuation payments and contributions
- Eligible employees
- Soler traders
- Partnerships
- Company
- Trust
- Tax agents
- Determining individual tax liability
- Assessable income
- Allowable deductions
- Taxation offsets
- Small business operators
- PAYG instalments
- Business Activity Statement (BAS)
- Lodging a tax return
- Paying state taxes
- Small business tax concessions
- Underpayment or overpayment of tax
- Non-payment of taxation
Unit 2 - Process business tax requirements
- Taxation system requirements
- Cash system and accrual system
- GST treatment
- The rules
- Debit and credit
- Assets
- Liabilities
- Owners’ equity
- Income (revenue)
- Expenses
- Records maintenance (Australian standards)
- Tax invoice requirements
- Claiming GST credit for purchases
- Cheque butts
- Credit notes
- Purchase orders
- Reconciliations
- Non-cash transactions
- Requirements for business documents
- Property register
- Taxation lodgements
- Entering cash transactions
- Transaction entries
- Manual entries
- Comply with lodgement requirements
- Lodgement schedules
- Activity statements
- Transactions not reported in total sales
- Company and FBT returns
- PAYG withholding annual reports
- Superannuation guarantee levy
- State taxes
- Using the correct returns and lodgements
- Process accounting data
- Apportionment and adjustment
- Draft returns and lodgements
- NAT number
Unit 3 - Prepare tax documentation for individuals
- Consult with client
- Determine tax documentation preparation requirements
- Compliance requirements
- Tax invoices
- Adjustment notes, credit notes and receipts
- Tax obligations
- The business unit
- Classification of income
- Allowable and general deductions
- Market value and asset value
- Net realisable amounts
- Calculation based on gross margins
- Retail inventory method
- Calculating depreciation
- Prime cost methods
- Financial and system discrepancies
- Accrual and cash accounting
- Prepaid income
- Prepaid expenses
- Income statements
- Calculating clients tax obligations
- Annual PAYG instalment notice
- Income tax lodgement
- Tax tables
- Medicare levy surcharge
- Health rebates
- Seniors tax offsets
- Calculating capital gains tax or losses
- GST and fringe benefits tax (FBT)
- Benefits and allowances
- Medical expenses tax offset
- Superannuation
- Family tax benefit A and B
- Tax free income
- Specialist advice
- Integrity and privacy legislation
- Obtain client signature, authorisation and endorsement
- Tax file numbers
- Who needs to lodge a tax return
- Submitting documentation to the ATO
- Statement of changes in equity
- Inventory usage reports
- Ordering supplies
- Tax practitioners Board (TPB)
- Tax agent services
- ATO reviews and audits
- ATO expectations
Study Hours
Estimated duration 45 hours
Course Delivery and Start
Start anytime, self-paced and 100% online
Assessment
Assessment will be comprised of written exercises, including short-answer questions, reflective tasks, short reports and/or projects. There are no examinations or due dates for assessment. As a result, you can complete training in your own time and at your own pace with the assistance of unlimited tutor support.
Testimonials
The course material was easy to follow and has given me the knowledge to open up more job opportunities.
T. Snelling, Rockingham WA | Certificate of Australian Taxation
This course helped me to learn different tax obligations in Australia. I highly recommend Australian Online Courses.
B. Vhasima, QLD | Certificate of Australian Taxation
The convenience of being able to do this course anytime of the day, any day of the week make this course very worker – friendly. The learning materials are very comprehensive and tutors are very quick and responsive. I learned a lot and I have recommended this to my co – workers and manager.
Ahl | Northgate, QLD | Certificate of Australian Taxation
My experience studying with Australian Online Course, is that, I learned a lot from this course to know what to do and better understand Australian tax System.
D. Patriarca, Philippines, Certificate of Australian Taxation
Graduation
A Certificate of Attainment and Statement of Results will be issued upon successful completion of this course.
How to Enrol
Enrol Online: Click Add to Cart/View Cart on the course page.
Enrol via Live Chat (Business Hours)
Enrol via Telephone 1300 76 2221 (Business Hours)
Enrol via Purchase Order/Tax Invoice
Enrolling Multiple Staff?
To enrol multiple staff, please complete the Employer Enrolment Form. We’ll be in touch within 60 minutes during business hours!
Payment Options
Visa, Mastercard, BPAY and Direct Deposit.
Course FAQs
Why Choose Australian Online Courses?
- Professional development that is widely recognised and respected;
- Improve your employment opportunities;
- Study online, anywhere via our elearning system;
- High-quality professional development programs written by industry experts;
- All course materials provided online – no textbooks to buy;
- Unlimited tutor support via email;
- We offer twelve (12) months’ access, with extensions available upon application (fees apply);
- Course may be tax deductible; see your tax advisor.
Are there any entry requirements or pre-requisites?
There are no course or subject pre-requisites for entry into our programs. However, our professional development programs are generally intended for people over the age of 18. In some circumstances, enrolments from younger people may be considered. Please complete the AOC Parent Guardian Consent Form prior to enrolling and submit here.
When can I start this course?
You can start within 60 minutes during business hours when you enrol and pay in full with a credit card!
Credit card: Within 60 mins during business hours.
BPAY: Within 1-2 working days.
Internet Banking: Within 1-2 working days.
Cheque/Money Order: Upon receipt of mailed cheque.
How is this course delivered?
This course is delivered online via our easy-to-navigate Learning Management System (LMS), where you will discover interactive online learning/written content, resources and assessment.
Do I need to attend classes or undertake any work placements?
No. All courses are delivered online via our LMS and there are no work placement requirements in this course.
What support can I expect from Australian Online Courses?
Unlimited tutor support is available throughout your studies via email only during business hours Monday to Friday. Our Administrative team are available Monday to Friday via email, live chat and telephone.
I am an international student. Can I enrol into this course?
Yes! We accept enrolments from individuals both within Australia and internationally; location is no barrier to entry into our programs.
Career Pathways
Future growth
Very Strong
Unemployment
Low
- Tax Accountant Assistant
- Assistant Accountant Role
- Financial Accounting Assistant
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