GRADUATE DIPLOMA OF APPLIED TAX LAW APPLICATION AND ENROLMENT FORM Selecting the non-award subjects does not prevent you from applying for entry to the Graduate Diploma. Any successfully completed subjects may be recognised in the Graduate Diploma (conditions apply). ABN 45 008 392 372. How to enrol Email taxeducation@taxinstitute.com.au Call 1300 TAX EDU (1300 829 338) Fax +61 2 8223 0077 Mail GPO Box 1694 Sydney, NSW 2001 PLEASE PRINT IN BLOCK LETTERS 1. Candidate information Title: (Mr/Mrs/Miss/Ms/Other) Date of birth: (DD/MM/YYYY) Full name: (this will appear on your testamur) 2. Candidate declaration I am applying for: Member no.: (if applicable) entry to the Graduate Diploma of Applied Tax Law; or enrolment in the next subject in my Graduate Diploma of Applied Tax Law study plan (go to section 31). Have you ever been convicted of a criminal offence, been subject to disciplinary action by a statutory, professional or other body, or are you currently subject to a notice not to manage a corporation as provided in section 600 of the Corporations Law? Yes No (If yes, attach relevant supporting documents). I confirm I am a person of good fame, integrity and character. 1 Yes No 3. Contact information Company: Country: (if outside Australia) Position: Mobile: Email: Alternate email: Business address: (inc level) Home tel: What is your preferred method of contact? Email Mail Phone Preferred shipping address: Suburb: Business Home State: Country: (if outside Australia) Business tel: Home address: State: Postcode: Business fax: Suburb: Postcode: Preferred mailing/billing address: Business Home Preferred phone contact: Business Mobile Home Do you wish to receive any marketing related material? Yes No Do you wish to receive any business alliance partner materials including offers and discounts? Yes No Please note: As a member of The Tax Institute, if you choose not to receive marketing offers from the Institute we may still need to contact you in regards to your membership. 4. English language proficiency If the language of instruction for your 6 years of high school qualifications was not English, please indicate you have met the minimum requirement: TOEFL (paper) Overall 580 / TOEFL (computer) Overall 237 / TOEFL (Internet) Overall 92 / IELTS 7 and attach the certificate. Yes No Not applicable 0157EDU_11/14 1 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
MEMBERSHIP ELIGIBILITY CRITERIA/AND GRADUATE DIPLOMA ENTRY CRITERIA All non-members enrolling in the Graduate Diploma of Applied Tax Law are required to apply for membership of The Tax Institute as an Affiliate (nonvoting), Associate (voting) or Fellow (voting) member. Each category of membership requires a different level of expertise and has its own eligibility criteria, including academic qualifications and relevant experience. To process your application, please complete the following membership application information for the category for which you are eligible (please complete either section 5 or 6 below). 5. Voting member criteria (Associate or Fellow membership) Core voting member criteria A person will be eligible to apply to be admitted as a Fellow or Associate of The Tax Institute if they: Are of good fame, integrity and character 1 ; and Satisfy one or more of the following criteria: (please tick each criterion that is met) Hold a degree or postgraduate award from an Australian tertiary institution or an equivalent institution in the discipline of accounting; or Hold a diploma or higher award from an Australian registered training organisation (RTO) or equivalent institution in the discipline of accounting; or Are registered as a tax agent; or Have completed the academic qualifications required to be an Australian legal practitioner; or Are a registered tax agent or nominee immediately before 1 March 2010 and a voting member of a recognised professional association immediately before 1 March 2010; or Have the equivalent of 8 years full-time experience in providing tax agent services in the past 10 years 2. Fellow member criteria A person will be eligible to apply to be admitted as a Fellow of The Tax Institute if they: Meet the core voting membership criteria (see above); and Have a minimum of 3 years relevant tax experience 2 ; and Satisfy one or more of the following criteria: (please tick each criterion that is met) Have successfully passed The Tax Institute s CTA1 Foundations and CTA2 Advanced (from 2015 CTA2A Advanced and/or CTA2B Advanced) assessments or an equivalent qualification from The Tax Institute accredited education provider register 3 : or Have been awarded a Master of Tax or an equivalent Masters qualification from The Tax Institute accredited Australian tertiary institution register 3. Associate member criteria A person will be eligible to apply to be admitted as an Associate of The Tax Institute if they: Meet the core voting membership criteria (see above); and Have a minimum of 1 year s relevant tax experience 2 ; and Meets either i. or ii. below: i. Satisfies one or more of the following criteria (please tick each criterion that is met): Has successfully passed The Tax Institute s CTA1 Foundations assessment or an equivalent qualification from The Tax Institute accredited education provider register 2 ; or Is a member of ICAA, CPA, IPA, Barrister or Solicitor; or Is a voting member of another Registered Tax Agent Association (RTAA) 4 ; or ii. Has a minimum of 8 years full-time experience in providing tax agent services in the past 10 years. 6. Non-voting member critera (Affiliate membership) Affiliate member criteria A person will be eligible to apply to be admitted as an Affiliate of The Tax Institute if they: Are of good fame, integrity and character 1 ; and Satisfy one or more of the following criteria: (please tick each criterion that is met) Have successfully passed The Tax Institute s CTA1 Foundations assessment or an equivalent qualification from The Tax Institute accredited education provider register 3 : or Would otherwise qualify for admission as an Associate member but does not have any relevant tax experience; or Is enrolled in The Tax Institute s CTA2 Advanced subjects; or Is employed by the commonwealth or state revenue authority engaged in taxation practice or administration; or Have an interest in the affairs of The Tax Institute who National Council resolves to admit as an Affiliate. 2 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
RELEVANT TAX EXPERIENCE CRITERIA Provide your relevant working experience and select examples from the provided list below to demonstrate that you have had exposure to and knowledge of Australian tax law. 7. Relevant work experience Name of firm/organisation (and the number of partners if in public practice) Period of employment Position and number of reporting staff Responsibilities (type of client work) and specialisation The following list includes (but is not limited to) examples of activities that The Tax Institute will accept as relevant tax work experience. Review and provide examples of your own experience where relevant. Examples of relevant experience: (a) Preparing a return, notice, statement, application or other document about your clients liabilities, obligations or entitlements under a taxation law. (b) Lodging a return, notice, statement, application or other document about your clients liabilities, obligations or entitlements under a taxation law. (c) Advising your client on tax concessions for expenditure incurred on research and development activities where the service involves the application of taxation laws. (d) Assisting your client with tax concessions for expenditure incurred on research and development activities where the service involves the application of taxation laws. (e) Preparing an objection under Part IVC of the TAA 1953 against an assessment, determination, notice or decision under a taxation law. (f) Lodging an objection on behalf of your client under Part IVC of the TAA 1953 against an assessment, determination, notice or decision under a taxation law. (g) Applying to the Commissioner or the AAT for a review of, or instituting an appeal against, a decision on an objection under Part IVC of the Taxation Administration Act 1953. (h) Giving your client advice about a taxation law that they can reasonably be expected to rely upon to satisfy their taxation obligations. (i) Dealing with the Commissioner on behalf of your client. (j) Services provided by an auditor of a self-managed superannuation fund under the Superannuation Industry (Supervision) Act 1993. (k) Providing general taxation advice to your client that does not involve the application or interpretation of a taxation law to the client s personal circumstances. (l) 8. Examples of tax relevant work experience Ascertaining the withholding obligations for the employees of your clients. This includes the preparation of payment summaries. 3 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
RECOGNISED TAX AGENT ASSOCIATION (RTAA) CRITERIA This information is required to be collected by The Tax Institute under the Tax Agent Services Regulations (TASA 2009) for RTAA purposes. 9. Your membership of other bodies Association of Chartered Certified Accountants (ACCA) Australian Institute of Company Directors (AICD) Australian Institute of Management (AIM) Australian Tax Teachers Association (ATTA) Bar Association Governance Institute (GI) 10. Tax agent status Corporate Tax Association (CTA) CPA Australia Financial Services Institute of Australasia (FINSIA) Financial Planners Association (FPA) Institute of Chartered Accountants in Australia (ICAA) Institute of Public Accountants (IPA) International Fiscal Association Law Society National Tax and Accountants Association (NTAA) SMSF Professionals Association of Australia (SPAA) Tax Payers Australia Registered tax agent Tax agent number: Not applicable Expiry date: 11. Qualifications relevant to being a tax agent Do you have an accountancy degree, diploma or higher award? Yes No Name of accountancy award: Name of institution: Country degree was completed: (if outside Australia) Year degree was completed: 12. Qualifications to be admitted as an Australian legal practitioner Do you have a legal degree, diploma or higher award? Yes No (go to question 13) Name of legal qualification: Name of institution: Country degree was completed: (if outside Australia) Year degree was completed: 13. Admittance as an Australian legal practitioner Name of legal qualification: Year of admission to legal practice: State of registration: PROFILE INFORMATION This information is required to be collected by The Tax Institute to provide members with relevant information and services. Tick one criterion only from each section. 14. Highest level of education and title Bachelor degree Certificate III/IV Diploma/Advanced diploma Doctoral degree Higher school certificate Masters degree Postgraduate certificate/diploma School certificate University or institution where highest qualification was achieved: Name of highest qualification: Year highest qualification achieved: 15. Primary field of occupation Accountant Administrator Bookkeeper Chief financial officer Consultant Corporate tax advisor Financial controller Financial planner/adviser Government HR manager Lawyer/solicitor/barrister Librarian Recruitment Retired Semi-retired Student undergraduate Student postgraduate Tax agent Training manager Teacher/lecturer/academic 4 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
16. Secondary field of occupation Accountant Administrator Bookkeeper Chief financial officer Consultant Corporate tax advisor Financial controller Financial planner Government HR manager Lawyer/solicitor/barrister Librarian Recruitment Retired Semi-retired Student undergraduate Student postgraduate Tax agent Training manager Teacher/lecturer/academic 17. Main area of work (primary focus or specialty area) Audit Goods and services tax Capital gains tax Income tax Compliance In-house tax counsel Customs and excise International tax Employment taxes Private clients Fringe benefits tax Research and development General tax advice Stamp duty 18. Years of experience working in Australian taxation State taxes Superannuation Tax accountant Transfer pricing Trusts 0 years 1 year 2-3 years 19. Your type of organisation Accounting firm Corporation 4-6 years 7-10 years 11-20 years Government Legal 21+ years 20. Your organisation s industry (if you work in the internal tax/accounting/legal area) Banking and finance (retail) Building and construction Education and training Energy Engineering Entertainment Financial services Healthcare Information technology Manufacturing Media Mining Retail Superannuation Telecommunications Transport and logistics 21. Your position (if you work in public practice) Employee Partner Sole practitioner (go to question 22) 22. Your firm s size (if you work in public practice) 1-10 partners 11-30 partners 23. Your main client type Individuals (high net worth - $30 million+) Individuals (non-high net worth) Micro business (turnover less than $2 million) Small to medium business (turnover $2 million - $100 million) Small to medium business (turnover $100 million - $250 million) 24. Your reporting staff None Administration level Entry level professional staff (e.g. graduate/cadet) 31-50 partners 51-100 partners Large/international business (turnover $250 million+) Not for profit entities (including charitable, religious, community services, sporting, associations, educational, hospitals) Superannuation (self-managed super funds) Superannuation (other funds) Experienced professional staff (e.g. accountant/lawyer/tax specialist) Managers (e.g. finance manager/financial controller) 101+ partners Government 5 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
25. The products and services of interest to you Discussion groups Education Evening CPD Full-day conferences Half-day conferences 26. Your areas of speciality or interest Agribusiness Arts Audit Banking and finance Building and construction Business planning and development Business structures Capital gains tax Charity Company secretarial Company tax Compliance Consolidations Corporate tax advisory Defence Dispute resolution and management Education Film and entertainment Financial planning 27. Your personal interests Books Cars Education Fashion Film In-Company CPD Interstate conference Morning CPD Networking events Online CPD Fringe benefits tax Goods and services tax Health and medicine Hospitality Income tax Industrial relations Information technology Infrastructure Insolvency and reconstruction Insurance International tax Investment advice Leasing Legal Manufacturing Media and communication Mergers and acquisitions Mining, oil and gas (utilities) Not for profit Fine Dining Golf IT/Electronics Magazines Sport Publications, journals and books Quick CPD Research services Volunteering Payroll tax Personal tax Primary production Property development and real estate Registered clubs Remuneration planning Research and development Retail trade and wholesale SMEs SMSFs Stamp duty State taxes Succession planning, wills, estates and contracts Superannuation Taxation of financial arrangements (TOFA) Training and education Trusts Stock/Trading Travel Trivia Wine 28. How did you hear about the Graduate Diploma of Applied Tax Law? Brochure or flyer Email or Mail Expo or convention Social Media - Facebook, Linkedin, Twitter, Google+ or other 29. Privacy Search Engine - Google, Bing, Yahoo etc Word of Mouth - Friend, collegue, employer or other referral Print advertisement Online advertisement TV advertisement Current TTI Education Course TTI event The Tax Institute takes your privacy seriously and is bound by the Federal Privacy Act and the national privacy principles. All information provided by you is required for a range of purposes including: assessing membership eligibility criteria ensuring we maintain accurate records on our membership database providing you with information about member benefits available through the Institute and through our business partners conducting market research to ensure we continue to meet your requirements and provide valued services to our members. If you do not wish to have your details used by The Tax Institute for any of the above purposes please advise the Institute in writing. 30. Supporting documentation To process your application for membership of The Tax Institute we require the following copies of relevant supporting documents that prove your eligibility and experience. degree or diploma transcript; or current legal practising certificate; or current registered tax agent certificate; and current RTAA voting membership certificate; and a letter from your employer confirming you have the required relevant Australian tax experience; and a copy of your current résumé, and IELTS or TOEFL Certificate if relevant (see section 4). 6 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
ENROLMENT CRITERIA To enrol in the Graduate Diploma of Applied Tax Law, it is a requirement to be a member and maintain membership with The Tax Institute. For new members who have not finished their studies by 30 June in the following year, a fee of $350 (inc GST)* will be required to continue studying. *Prices are subject to change Entry requirements Education (or relevant experience) to enrol in the Graduate Diploma of Applied Tax Law candidates are required to have a degree or diploma in: finance; or commerce; or accounting; or 31. Fees / Mode of delivery / Study period Registration law; with tax or commercial law subjects I am relying on professional experience for entry. (Please detail this at sections 7 and 8 and supply referee reports and CV.) Subjects Mode of delivery Fees 5 Study period Core Registration fee 4 $100 Additional fee New member 4 $250 I am already a member Face-toface 6 7 Assessment Distance only Assessment only Early bird NA Regular Study Period 3 2014 (SP3) Study Period 1 2015 (SP1) Study Period 2 2015 (SP2) Study Period 3 2015 (SP3) ATL001 CTA1 Foundations $950 $1,300 $1,400 2014: SP3 2015: SP1 SP2 SP3 ATL001 CTA1 Foundations Intensive (6 weeks) N/A $950 N/A $1,400 2014: SP3 2015: SP1 SP2 SP3 ATL003 CTA2A Advanced $950 $1,300 $1,400 2014: SP3 (Distance only) 2015: SP1 SP2 SP3 ATL004 CTA2B Advanced $950 $1,300 $1,400 2015: SP1 SP2 SP3 Electives ATL002 CommLaw1 Australian Legal Systems ATL005 CommLaw2 Entities And Business Structures ATL006 CommLaw3 Property Law ATL007 Advanced Superannuation ATL008 Tax for Trusts in Estate Planning and Wealth Management N/A $950 $1,300 $1,400 2015: SP1 SP2 N/A $950 $1,300 $1,400 2015: SP2 SP3 N/A $950 $1,300 $1,400 2015: SP1 SP3 N/A $950 $1,500 $1,600 2015: SP1 SP3 N/A $950 $1,500 $1,600 2015: SP1 SP2 ATL009 Corporate Tax N/A $950 $1,500 $1,600 2015: SP2 SP3 TOTAL Tick if you are applying for subject exemptions as part of your enrolment (see taxinstitute.com.au/education for Credit for Recognised Prior Learning policy and application form). Venue (if you have selected face to-face study) Sydney Adelaide Melbourne Perth Brisbane Launceston Exam venue (if you have selected distance study) Sydney Adelaide Melbourne Perth Brisbane Launceston Remote 9 7 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)
32. Sponsoring employer information I give permission for my course records (including results) to be disclosed to my sponsoring employer: Yes No (go to section 33). First name: Last name: Email: Address: (if different to above) Member no.: (if relevant) Company name: State: Suburb: Postcode: Position: Tel: Country: (if outside Australia) 33. Candidate declaration All candidates (including new candidates, returning candidates, and candidates seeking exemptions for previous studies) are required to complete the following declaration to process this application to enrol in the Graduate Diploma of Applied Tax Law. Enrolment I confirm that I have read and accept The Tax Institute s education policies and procedures (see taxinstitute.com.au/education for policies). I confirm that the information provided in the candidate declaration, and supporting documentation is true and correct and I agree to abide by the Institute s rules and regulations. Deferring and withdrawing Terms, conditions and fees may apply if deferring or withdrawing from individual subjects and/or the Graduate Diploma of Applied Tax Law program (see taxinstitute.com.au/education for policies). Withdrawal from the subject must be received in writing by the Institute prior to the subject commencement date (fees will not be refunded after the subject commencement date except under exceptional circumstances). Withdrawal will incur an administration fee of 20% of the subject fee. Additionally, the registration fee paid to commence studies with the Institute will not be refunded. Note: Multiple changes to subject enrolments may incur an additional fee. Membership I hereby declare that I am of good fame, integrity and character and have not been involved in any conduct that is or could be a Disciplinary Event 8 within the meaning of the By-Laws. I understand that the information relating to currency of membership may be provided to the Tax Practitioners Board (TPB) to confirm my voting membership status of The Tax Institute, and I consent to this occuring. I authorise you to place my name on the appropriate Register of Members and agree to be bound by the Constitution of The Tax Institute if my application is successful. I acknowledge that all voting members are required to complete 30 CPD hours each year, of which 15 hours must be structured for Fellow and Associate members. I hereby declare that the information in this application is true and correct. I authorise the investigation of all statements made by me with respect to this application. Signature: Date of issue: (Date of signature) / / 34. Payment method (See taxinstitute.com.au/education for refund policy) Total Candidate Fees: I enclose a cheque* for $ *Please make cheques payable in Australian dollars to The Tax Institute Please charge my credit card $ Card type: AMEX Visa MasterCard Diners Card no. / / / Expiry date: Cardholder s signature: Cardholder s name: For further information please contact our Education Division on 1300 TAX EDU (1300 829 338) or +61 2 8223 0038 or email taxeducation@taxinstitute.com.au. Please note: All prices are subject to change without notice (Australian dollars only). The Tax Institute is not CRICOS registered and its courses are not open to students as defined under the ESOS Act. 1 See taxinstitute.com.au for statutory declaration requirements. 2 See taxinstitute.com.au for relevant experience. 3 See taxinstitute.com.au for Institute accredited education providers, equivalent qualifications, and registered tax agent associations (RTAA) registers. 4 Registration and new Member fee are GST inclusive. New member fee provides membership to 30 June the following year 5 Course fees do not attract GST. All fees are in Australian dollars (AUD). 6 Face-to-face study is subject to minimum lecture numbers. 7 Distance study exams are offered remotely for candidates who are unable to attend the exam centre available in Australian capital city venues (see taxinstitute.com.au/education for remote examination policy). 8 Each of the following is a Disciplinary Event: (a) engaging in conduct which: (i) is unbecoming of a Member; (ii) is prejudicial to or not in the best interests of the Institute; and/or (iii) brings discredit on the Institute; (b) engaging in derogatory or discriminatory conduct or harassment of any type; (c) failing to observe a proper standard of professional care, skill or competence; (d) failing to comply with a written direction issued by the National Council in accordance with the Constitution or By-Laws of the Institute regarding good conduct or administration of the Institute; (e) being the subject of an adverse finding in relation to his or her professional conduct, competence or recognition by any body or authority having jurisdiction or competence to do so; (f) being convicted of a Serious Offence; (g) being found to have acted dishonestly in any civil proceedings in a court in Australia or elsewhere; (h) involuntarily ceasing to be a director by virtue of the Corporations Act 2001 (Cth) (Corporations Act) or being prohibited from being a director by reason of any order made under the Corporations Act; (i) becoming bankrupt or assigning his or her estate or entering into a deed of arrangement for the benefit of his or her creditors; (j) failing to comply with the Constitution or any By-Law of the Institute, including the Code of Professional Conduct (By-Law 15); (k) failing to assist an Investigator to the extent required by the By-Laws in the carrying out of an investigation of a Complaint; (l) acting contrary to the By-Laws, hindering or obstructing an Investigator in the carrying out of an investigation of a Complaint; (m) failing to acknowledge or comply with a reasonable written direction of the Institute prior to, or in the course of, the carrying out of an investigation of a Complaint; and (n) for any reason, ceasing to be a person of good fame, integrity and character. 9 See remote exam policy at www.taxinstitute.com.au. 8 - THE TAX INSTITUTE - Application to enrol in the Graduate Diploma of Applied Tax Law (November 2014)