Preparing company
tax returns
Technical
Available in: NSW, VIC
Do you need comprehensive knowledge to prepare your company’s income tax return? If your answer is yes,
then this two-day, intensive workshop is your solution.
About the workshop
•
Learn about all aspects of preparing organisational
income tax returns and master complex areas using
practical examples.
Walk away with a comprehensive knowledge of
the fundamentals of income and deductions –
right through to the complex areas of repairs and
maintenance, trading stock, the small business entity
regime and more!
On day one you will cover:
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•
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An overview of taxation and accounting fundamentals
Taxation income calculation
ITAA 1936 and 1997
Income
–– Concepts regarding the different classifications
of income
–– When income is considered to have been “derived”
Deductions
–– The operation of section 8-1 of the ITAA 1997
–– When an expense has been incurred for
taxation purposes
–– Specific deductions available
Capital vs revenue distinction
–– The distinction between capital and revenue
receipts and expenditure
–– The different tests to determine whether an item
of receipt or expenditure is considered to be of
a revenue or capital nature
Capital works – Division 43
–– A general knowledge of Division 43, including
what is an allowable deduction under this Division
Capital allowances
–– The various depreciation regimes prior to
1 July 2001
–– The Uniform Capital Allowance (UCA) system
On day two you will cover:
•
•
Repairs and maintenance
–– The deductions available for repairs under the
ITAA 1997
–– The distinction between repairs and
improvements
Trading stock
–– What trading stock is and when it is on hand
–– The valuation options for trading stock
–– How to account for trading stock
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•
•
•
•
•
•
•
•
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Small Business Entity (SBE) Regime
–– Who is eligible to access the SBE concessions
–– The income tax and CGT concessions available
under the SBE regime and the rules pertaining
to capital allowances and trading stock under
the SBE
Thin capitalisation
Debt vs equity
An overview of CGT, GST, FBT, PAYG instalments
Franking accounts
Dividends
Superannuation obligations
Communicating with the ATO
Tax planning
Tax effect accounting
–– Requirements
–– Concepts of the new rules
–– Steps involved in applying the standard
Consolidation regime
Legal expenses
Program suited for
This program is suited for recent
graduates and professionals with
New experience,
program and minimal
1NEW
– 2 years
understanding of basic tax law.
Online
You have
limited familiarity in this skill
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program knowledge
area, andNEW
your
fundamental
is still CD-ROM
developing.
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manual
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At the end of the workshop, you will:
•
•
•
understand the differences between
companies, trusts, partnerships, individuals
and superannuation funds
develop an understanding of the various tax
regimes affecting companies
identify the types of receipt that must be included
in a company’s assessable income
identify the expenses that are allowable as deductions
Take away material
You will receive a comprehensive work manual featuring
case studies, questions and answers, self-assessment
exercises, and a copy of the presentation slides.
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Learning
manual
CD-ROM
Learning outcomes
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NE
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A number of varied case study questions offer you
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Preparing company tax returns
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