About this Course
The course contains 10 modules that provide the knowledge you need on international tax issues
that you are likely to face when preparing client tax returns.
Learn at your own pace - because of these features;
- Over 15,000 words of analysis written by expert practitioners;
- Practice Tips on what to do in common situations;
- Links to legislation are built into the course - so you can easily access the relevant law;
- Links to important ATO Rulings and key tax cases are introduced;
- Quizzes to test your knowledge throughout;
- Easy course player makes navigation a breeze;
- Completion Certificate to evidence your completion;
Get Bonus materials
The course contains a summary list of Practice Tips which you can use as a reference tool for you at work.
Course Pricing
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Free
Price includes GST.
Special pricing is available to firms who join the CST Tax Advisors Expand Program
Course curriculum
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1
Module 1 - Introduction
- About this course
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2
Module 2 - Principles of Residency
- 2.1 Background and Context FREE PREVIEW
- 2.2 Who is a Resident? FREE PREVIEW
- 2.3 Ceasing to be a resident of Australia?
- 2.4 Becoming a Resident of Australia
- 2.5 Temporary Residents
- 2.6 Dual Residents
- 2.7 Foreign Residents
- 2.8 Double Tax Agreements
- 2.9 Residency Quiz FREE PREVIEW
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3
Module 3 - Capital Gains Tax (International Issues)
- 3.1 CGT on Departure from Australia FREE PREVIEW
- 3.2 Loss of 50% CGT Discount - Foreign Residents
- 3.3 Foreign Residents: Taxable Australian Property
- 3.4 Five Categories of Taxable Australian Property
- 3.5 CGT - International Issues Quiz
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4
Module 4 - Withholding tax
- 4.1 Withholding tax: A collections regime
- 4.2 Interest Withholding Tax FREE PREVIEW
- 4.3 Royalty Withholding Tax
- 4.4 Dividend Withholding Tax
- 4.5 Special Rules: Withholding tax
- 4.6 Withholding Taxes Quiz
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5
Module 5 - Foreign Income Taxes
- 5.1 Importance to your client FREE PREVIEW
- 5.2 Foreign Income Tax Offsets
- 5.3 The Foreign Income Tax Offset Limit
- 5.4 Claiming the Foreign Income Tax Offset
- 5.5 Quiz - Claiming Foreign Income Tax Offset
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6
Module 6 - Foreign Entities
- 6.1 Importance of Foreign Entities
- 6.2 Interests in Foreign Companies
- 6.3 Quiz - Controlled Foreign Companies
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7
Module 7 - Foreign Assets: Tricks and Traps
- 7.1 Introduction
- 7.2 Foreign Real Estate
- 7.3 Division 7A applies to foreign companies
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8
Module 8 - Foreign Currency Issues
- 8.1 Forex Realisation Events
- 8.2 Translating Foreign Amounts
- 8.3 Foreign Currency Translation of certain entities
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9
Module 9 - Disclosure Obligations
- 9.1 Importance of correct Disclosure
- 9.2 Individual Tax Return Disclosures
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10
Module 10 - Course Wrap Up
- Course Wrap
- Consolidated List of Practice Tips - Practical Foundations in International Tax
- Your Journey
- Feedback - Please help us by providing your feedback
Accounting Firms?
This course is available at a discount for your staff for a limited time
The Expand Program run by CST Tax Advisors is a complimentary program designed to assist accounting firms with international tax issues for their clients.
Firms who are accepted to join CST's Expand Program can offer this course at a 50% discount for their team.
Firms who are accepted to join CST's Expand Program can offer this course at a 50% discount for their team.
Instructor(s)
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Course Author and Instructor
Matthew Marcarian
Matthew Marcarian is the author of the CST Tax Academy's Practical Foundations in International Tax course.
Matthew is a Chartered Accountant, Chartered Tax Advisor, Trust and Estate Practitioner, Registered Tax Agent and Justice of the Peace.
With over 20 years experience in tax, he brings dedication and a passion for knowledge and a risk based focus to his teaching.
He holds a Master of Taxation from the Australian School of Taxation at the University of New South Wales where he won the Allens Arthur Robinson Prize for Best Performance by a Graduating Student.
Matthew's is the head of CST Tax Advisors in Sydney where he specialises in advising global executives, global founders and global families on international tax issues. He has is a specialist in the law of tax residency, the taxation of trusts and controlled foreign companies.
Matthew has had articles published in the Tax Specialist, Taxation in Australia and the STEP Journal.