Course Materials

Subject overview and FAQs
Study Essentials - 2026
Timetable and Study Plan - AT
AT FAQs | Exam Info | Corrections
AT - Overview
Mid-Semester Test
Mid-Semester Test Information
Practice Exams
Practice Exam Information
Module 1
AT M1 - Legal and Regulatory Framework
AT M1 - Tax Practitioner Services and Obligations
AT M1 - Ethics and Fundamental Principles
AT M1 - Self-Assessment System
AT M1 - Tax Objections and Penalties
AT M1 - Anti-Avoidance Provisions
AT M1 - Module Quiz 50s
Module 2
AT M2 - Residency and Source
AT M2 - Types of Income
AT M2 - Derivation
AT M2 - General and Specific Deductions
AT M2 - Limitations of Deductibility
AT M2 - Substantiation
AT M2 - General Capital Allowances
AT M2 - SBE Capital Allowances
AT M2 - Capital Works
AT M2 - Trading Stock
AT M2 - International Transactions
AT M2 - Module Quiz 50s
Module 3
AT M3 - Capital Gains Tax (CGT)
AT M3 - CGT Events and CGT Assets
AT M3 - CGT Taxable Australian Property
AT M3 - Determining Capital Gain/Loss from a CGT Event
AT M3 - CGT Exceptions, Exemptions and Rollovers
AT M3 - Calculating Net Capital Gain/Loss
AT M3 - Module Quiz 50s
Quick Fire Quiz (M1 - M3)
AT - Quick Fire Quiz 1 35s
Module 4
AT M4 - Individual Taxation Overview
AT M4 - Tax Treatment of Minors and Assessable Income
AT M4 - Employment Termination Payments
AT M4 - Personal Services Income and Employee Share Schemes
AT M4 - CGT Relief and Allowable Deductions
AT M4 - Superannuation
AT M4 - Tax Offsets and Rebates
AT M4 - Tax Payable or Refundable
AT M4 - Module Quiz 50s
Module 5
AT M5 - Small Business Entity Concessions
AT M5 - Partnerships and net income
AT M5 - Control, Assignments and Reconstitution
AT M5 - Trusts and Net Income
AT M5 - Trust Losses and Streaming
AT M5 - Company Tax Overview
AT M5 - Dividend Imputation
AT M5 - Superannuation Fund Taxation
AT M5 - Module Quiz 50s
Module 6
AT M6 - Introduction to GST
AT M6 - GST Supplies and Input Tax Credits
AT M6 - Cross-Border Transactions
AT M6 - Attribution and Administration
AT M6 - Overview of FBT
AT M6 - Calculating FBT
AT M6 - Special Employer Categories
AT M6 - Salary Sacrificing
AT M6 - Module Quiz 50s
Quick Fire Quiz (M4 - M6)
AT - Quick Fire Quiz 2 35s
Revision
AT - Quick Fire Quiz 1 35s
AT - Quick Fire Quiz 2 35s
AT - Revision Quiz 1 1 min 25s
AT - Revision Quiz 2 1 min 35s
AT - Revision Quiz 3 1 min 20s
AT - Revision Quiz 4 1 min 40s
AT - Revision Quiz 5 1 min 45s
AT - Revision Plan