Public Practice-公司税务实战班（Tax accountant）
根据社会找工的需求和一个课程可以学到更全部的Public Practice的课程，近期我们对会计税务实战班课程进行了重新的改革和编排，加入了更多新的内容，
Public Practice领域的工作，这些一般都是accounting firm。Such as big four以及second tier 的accounting的firm &中小型的accounting firm，工作内容主要包括Auditing and Assurance, Consulting, Deals, Enterprises, Private Clients , bookkeeping, tax return, SMSF，business set up等内容。Public Practice领域的工作与commercial and Industry有很大的不同，如果同学们对这个领域非常感兴趣也可以从Public Practice发展，可以参加 我们的个人税务实战班和公司税务实战班（Tax accountant）
价格：$1280
授课时间：16 Hours
难度等级：中
Become an expert tax preparer
入学条件：无入学限制（具有一定会计相关背景）
Prepare tax returns for legal entities
This course will not only give you specific knowledge of tax returns for companies, partnerships and trust but also provide practical skills to prepare quarterly BAS.
The course is suitable for the following candidates who
• are preparing for CPA - Advanced Taxation
• wish to get into bookkeeping and advanced taxation jobs– entity tax return
• wish to prepare their own/family business tax return and BAS
• study tax module at universities
We will give different case for the following :
Session 1 Partnership business
This session provides you with skills for the preparation of partnership tax return and income split strategies.
1. Definition and benefits of partnership business
• Partnership agreement
• Legal part of partnership – registration and training name
• Advantages and disadvantages
2. Taxation
• Partnership share or loss
• Partnership net income
• Partnership capital gains
• Partners’ salaries
• Lodgement of BAS and lodgment of income tax
• Session 1 Practical part (a few different partnership industry examples will be provided for your practical exercise)
- PAYG instalment calculation
- Reconcile payroll with BAS and final PAYG amount, GST account and other balance sheet items.
- Preparation of quarterly BAS for lodgment and annual GST.
- Preparation of partnership trial balance
- Preparation of financial statements including P & L, balance sheet from partnership’s trial balance.
- Preparation of depreciation schedules
- Preparation of quarterly report of contractors’ payments to ATO and the taxable payments annual report (NAT 74109-05.2012) for construction business only.
Session 2 Small Business Entity
1. Eligibility
2. Simplified decline in value rules
• General pool – how it works
• Immediate deduction for depreciable assets
• Motor vehicle depreciation rule with general pool (Accelerated deduction for motor vehicles)
3. Trading stock rules
4. Small business capital gains tax concessions
• 15 year exemption
• Active asset 50% reduction
• Retirement exemption
• Small business rollover
• Session 3 Practical part (a few different industry examples will be provided for your practical exercise)
- Preparation of client's commercial vehicle hire purchase (GST treatment, unexpired interest amortisation, HP liability)
- Reconcile payroll, ATO integrated client account and other balance sheet items. Preparation of quarterly BAS for lodgment
- Preparation of depreciation schedules (using General Pool)
- Reconcile payroll with PAYG summary
- Reconcile ATO integrated client account and other balance sheet items.
- Preparation of quarterly BAS for lodgment
- Preparation of the hire purchase items - amortisation and HP liability records
- Preparation of financial statements including P & L, balance sheet, notes to the accounts etc.
- Preparation of company tax return
- Preparation of director's individual income tax returns
Session 3 Companies
This session provides skills for preparation of company tax return in accordance with ATO rulings including recent changes for tax year 2014.
1. Definition and setting up companies – compliance with ASIC and ATO
2. Public and private companies
3. Calculation of taxable income (reconciliation)
4. Lodgement of BAS and income tax
5. End of year reconciliation
• Wages
• PAYG withholding
• PAYG instalment
• GST
• Other information on BAS with final balances
6. Tax losses – deductibility and utilization of the losses
7. Division 7A – private companies only
• Definition
• Division 7A agreement
• Calculation (minimum loan repayment)
8. Year-end balance adjustment
9. Car fringe benefit: most company directors overlook the private usage of the company car(s). Recent changes in car fringe benefit tax by ATO are thoroughly explained in this session.
• Statutory method
• Operating cost method
• Employee contribution method (ECM)
• Session 2 Practical part (a few different company industry examples will be provided for your practical exercise)
- Preparation of GST and PAYG withholding for lodgement (BAS)
- Reconcile payroll with PAYG summary
- Reconcile ATO integrated client account and other balance sheet items.
- Preparation of quarterly BAS for lodgment
- Division 7A interest, loan closing balance and minimum loan repayment work book
- Fringe benefit tax for motor vehicle calculation (especially for 99% of private company directors)
- Preparation of financial statements including P & L, balance sheet, notes to the accounts etc.
- Preparation of depreciation schedules
- Preparation of company tax return and director’s tax return
Session 4 Franking accounts
This session provides underpinning knowledge and skills in computing company franking accounts to decide how much dividend is to be paid at the end of financial year. Maintaining franking accounts are mandatory requirements of ATO.
1. Understanding of franking system in Australia – what is involved
2. Benchmark rule for setting franking percentage
3. Franking surplus or deficit
4. Franking debit
• Session 4 Practical part
- Calculation of franking deficit
- Calculation of franking deficit tax
- Calculation of over franked amount and penalty
- Preparation of franking accounts in consecutive 2 years
- Calculation of dividend payments to shareholders
Session 5 Trust and minors
This session provides overview and underpinning knowledge and practical work of trust and its preparation of income tax assessment. At the end this session, students will be able to prepare trust tax assessment and will be able to reconcile dividends.
1. Definition
2. Benefits
3. Types of Trust (advantages and disadvantages)
• Family trust
• Unit trust
• Hybrid trust
4. Taxation of Trust
• Inter vivos
• Deceased estate
5. Taxation for minors
• Definition
• Special tax rules for minors
- Excepted persons
- Eligible income
- Excepted income
• Session 5 Practical part
- Preparation of trust distribution schedule for beneficiaries
- Determine trust net income (ITAA section 97)
- Calculation of trust assessment for beneficiaries with disability (ITAA section 98 and section 98A)
- Calculation of trust assessment for beneficiaries with no presently entitled (ITAA section 99 and section 99A)
- Tax return preparation for minors (section 98 and section 98A)
- Preparation of Trust tax assessment (section 99 and section 99A)
- Preparation of trust tax return
- Reconciliation of trust distribution and beneficiaries’ tax return
Bonus Session - Tax compliance
• Tax agent lodgment program 2013/14
• Lodgement and concession dates
The training is focused on providing knowledge skills in tax laws and tax processes in relation to legal entities and practical skills in application to industry situations. Face to face coaching will be done by a teacher with over 8 years teaching experience at TAFE NSW, as well as over 6 years (to current) of tax & accounting work experience at a registered tax practice. Simulated work place experience found in tax office and tax practitioners’ offices will be provided to develop your practical skills.
At the end of this course, students will be able to lodge tax returns for legal entities with ability to advice on tax strategies for clients. This course will provide not only practical part but also solid theoretical part therefore the students who completed this course will gain the additional leading tax mind set for tax planning and strategies for their future clients. The knowledge and practical skills gained will be suitable to be used in any tax office and be able to consult with clients on tax strategies. The information provided in the course will be useful for accountants to provide consultation to clients in regard to tax planning and tax compliance purposes.
择业范围：
Tax accountant
Financial accountant
Assistant accountant
授课人数：3-5人小班
授课地点：208/661 George St, Sydney (near ANZ bank)
我们提供详细丰富详细的material和步骤, 让大家熟悉和掌握大型公司的FBT Tax是如何来操作和呈交的.
Ongoing support：· 一对一专业修改简历：我们会课后进行一对一辅导，Resume流程，修改resume，不占用上课时间，我们会根据不同学生的background修改简 历，详细的简历修改是我们ongoing support的重点。 (Resume流程，修改resume，不占用上课时间，我们会一对一的修改。如果没有参加我们课程的同学需要单独修改简历，收费是$150)
另外想提高自己interview技巧的同学可以单独take我们的interview skill课程来提高自己的面试技巧。我们的interview课程一向是为学生的，也是我们的精华所在，我们会讲述如何与雇主和中介的 interview技巧，都是base在我们自己的实践和不断的失败总结上的成功经验，很多同学上了interview课程之后，都感觉豁然开朗，面试技巧也越来越娴熟。课程介绍请见：
免费重听：另外我们为大家提供一个温故知新，拾遗补缺的好机会，大家在完成课程后可以在课程结束后的半年之内，免费重听一次. 让大家免除听不懂，跟不上的后顾之忧。也可以让对我们课程感兴趣的朋友借此机会，把以前学过的知识进一步巩固， 还可对新的 accounting skills有进一步提高。
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