SavvyCPD

1.1 Introduction

1.2 Legislative Purpose and Policy Rationale

1.3 Core Legislative Mechanics

1.4 Application to Professional Practice

1.5 Illustrative Case Study - GreenCore Electrical Pty Ltd

1.6 Decision Practice Exercise

1.7 Reflection and Discussion

1.8 Key Takeaways

2.1 Introduction

2.2 The ATO’s Risk-Based Compliance Model

2.3 Transitional Administration (2026–27)

2.4 Documentation and Evidence Expectations

2.5 Application to Professional Practice

2.6 Case Study: Compliance Classification in Practice

2.7 Decision Practice Exercise 1 — Managing Payment Timing Risk

2.8 Decision Practice Exercise 2 — Responding to Identified Non-Compliance

2.9 Reflection and Discussion

2.10 Key Takeaways

3.1 Introduction

3.2 Accounting Recognition and Measurement

3.3 Operational Systems and Internal Controls

3.4 Implications for Audit and Assurance

3.5 Case Study — Integrating Payroll Controls

3.6 Decision Practice Exercise 1 — Financial Reporting Judgement

3.7 Decision Practice Exercise 2 — Audit Evidence Evaluation

3.8 Reflection and Discussion

3.9 Key Takeaways

4.1 Introduction

4.2 Ethical Context of Payday Superannuation

4.3 Governance and Accountability Structures

4.4 Ethical Tensions in Practice

4.5 Applied Case Study — The Cash-Flow Dilemma

4.6 Decision Practice Exercise 1 — Responding to Client Pressure

4.7 Decision Practice Exercise 2 — Disclosure and Employee Communication

4.8 Reflection and Discussion

4.9 Key Takeaways

5.1 Introduction

5.2 The Transitional Timeline

5.3 System Implementation and Testing

5.4 Cash-Flow and Treasury Planning

5.5 Training and Communication

5.6 Case Study — Implementing Change in a Medium Enterprise

5.7 Decision Practice Exercise 1 — Transition Planning

5.8 Implementation Governance Summary

5.9 Final Exam (10 Questions)