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Advanced Diploma of Australian Taxation Law

This is a course in Australian taxation law approved by the Tax Practitioners Board (TPB) for the purpose of Tax Agent Registration or renewal of Registration;  the course is not an accredited qualification in the Australian Qualification Framework

Who will benefit from this course?

Individuals who are required to meet certain qualification and education requirements determined by the TPB to become a registered tax agent or to renew an existing tax agent registration. 

Topics covered
  • The rules and principles of Australian tax law including an understanding of the legal environment in which these principles operate, including basics of the legal system, constitutional considerations, separation of powers
  • The key aspects of the income tax law covering concepts of residence and source, related elements (only) of international tax, assessable income, deductions, tax rebates/offsets and tax accounting
  • The key aspects of taxes that extend the ordinary income tax base including relevant principles and application of the capital gains tax and fringe benefits tax rules
  • Goods and services tax
  • Taxation of individuals and basic entities including partnerships, trusts and companies
  • Taxation aspects of superannuation law
  • Administrative aspects of the taxes identified above including returns, tax collection and withholding mechanisms, assessments, objections, rulings, penalties and audits
  • Rules addressing specific and general anti tax avoidance, and
  • Ethical and professional responsibilities of tax agents including obligations under the Tax Agent Services Act 2009 and Tax Agent Services Regulations 2009.

For more information, refer to TPB (PG) 03/2010 Course in Australian taxation law that is approved by the Board.

Duration
  1. AIFA Advanced Diploma of Australian Taxation Law (Part 1)
  2. AIFA Advanced Diploma of Australian Taxation Law (Part 2)

AIFA Professional has designed the Advanced Diploma of Australian Taxation Law course to have a structured duration of 26 weeks with an average of 9 hours per week of study, research and tuition, totalling 234 hours in duration.
Minimum education level

You are expected to have completed a qualification determined by the TPB, as a qualification for Tax Agent Registration, before commencing this course.
Assessment requirements

Students are assessed to a significant degree under some form of independent supervision and in a manner demonstrating rigour and integrity.

Assessments are to be completed in sequence and conducted via:

  • Research Project (for Part 1 & Part 2)
  • Mid semester exam (for Part 1 & Part 2)
  • End of Course Examination

All assessments are open book.

As a TPB requirement, students will complete their exams under supervision - this is conducted via our online Learning Management System.
Delivery Format

Experienced tax practitioners can complete the course by utilising AIFA Professional’s courseware and assessment tasks under their own direction, within the recommended 26 week duration.

Pre-recorded lecture videos will be provided to support candidates in their learning - all from your PC or laptop desktop.

 

Student online forums, course reference materials and assessment tasks covering each of the topics in the course are all made available through AIFA's online Learning Management System, AQUA.

Included Textbook:

Australian Taxation Law (22nd Edition) textbook covering key taxation principles is required and will be provided in an E-book for students who purchase the course;

  • Woellner, Barkcozy, Murphy and Evans, Australian Taxation Law (22nd edition, CCH 2012) - cited through this course as 'ATL'.
Suggested Additional Textbook:

Students may choose to purchase an additional textbook at their own expense;

  • Thomsons Tax Examples 2011
TPB Tax Agent Registration Requirements 

Find out more on the TPB Tax Agent Registration Requirements now.

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ENROLMENT FORM

 

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