Gaining expertise through structured study
Published: 8 Apr 2025
James Tucker, Law Interpretation Officer, ATO, Melbourne is the Dux of CTA2B Advanced for Study Period 1, 2024. He shares his professional journey and advice for fellow tax professionals.
A career built on tax expertise
After completing his law degree, James joined the ATO as a graduate and explored various roles before finding his place within the Tax Counsel Network business area. In his current role, he works on complex technical matters, helping to determine and explain the ATO’s interpretation of tax law to ensure its consistent application.
James' interest in tax law was sparked during university, and he quickly recognised the breadth and complexity of the field as an opportunity for continuous learning and professional growth. “The most rewarding part of my job is collaborating within a strong team to resolve complex tax matters and sharing knowledge to build the capability of others, while also learning in return,” he says.
Deepening technical tax knowledge
James undertook CTA2B Advanced as part of the Chartered Tax Adviser (CTA) Program. His decision was driven by a desire to deepen his technical tax knowledge, supported by his manager who encouraged him to continue developing his expertise.
“The content of this subject allowed me to refine my understanding of tax technical concepts that I use in my role, while also exploring new areas of tax I hadn’t yet encountered,” he explains.
One of the highlights of CTA2B Advanced for James was the opportunity to explore complex provisions such as the General Anti-Avoidance Provisions (Part IVA) and Division 7A. “These are areas I regularly encounter in my day-to-day work, and furthering my knowledge in these concepts has been incredibly rewarding.”
Additionally, the subject introduced him to Fringe Benefits Tax (FBT) and Goods and Services Tax (GST), areas of law he had not previously examined in detail. “It was a great experience to broaden my taxation knowledge in these areas, which operate with completely different intentions to the provisions I generally work with,” he notes.
Applying knowledge in practice
The practical focus of CTA2B Advanced proved to be particularly valuable for James, especially in relation to Part IVA General Anti-Avoidance Provisions. “This is a highly complex and technical area, requiring careful identification of a scheme and the dominant purpose of obtaining a tax benefit. The insights gained from CTA2B Advanced have significantly enhanced my ability to apply these provisions effectively.”
Studying with The Tax Institute Higher Education
For James, the standout aspect of studying with The Tax Institute Higher Education was the structured yet flexible learning environment.
“The subjects are incredibly well supported, with a wide range of study materials, including written resources, pre-recorded webinars, live sessions, and Q&As with subject matter experts,” he explains. “The learning resources go beyond the subject itself and have been useful in my day-to-day work. The lecturers are experts in their fields and are always willing to answer questions not only about the study materials but also about tax in practice.”
James successfully managed his study commitments alongside work, benefiting from employer support, including study leave, and maintaining a consistent study routine. “I made sure to follow a structured approach—first reviewing topics at a high level to understand the purpose and operation of the legislation, then diving deeper into specific areas before testing my understanding with practical scenarios.”
Reflecting on his experience, James stated: “While CTA2B Advanced required significant time and effort, the learning materials and support provided by The Tax Institute really encouraged my learning.”
A planned holiday after the exam also served as motivation. “It definitely encouraged me to commit extra time and effort to both work and study,” he adds.
Advice for aspiring tax professionals
James strongly encourages other tax professionals to invest in further education with The Tax Institute Higher Education. “While it requires a significant commitment, it is absolutely worthwhile. Studying with The Tax Institute has been incredibly rewarding, complementing my everyday work and deepening my expertise.”
He advises tax professionals to actively seek opportunities to develop their capabilities, highlighting that The Tax Institute provides an excellent formal pathway for skill-building in taxation.
Next steps in professional growth
Looking ahead, James plans to complete CTA3 Advisory to achieve the prestigious CTA designation. “I’d be surprised if there wasn’t further study and specialisation to come after this,” he says, reaffirming his commitment to lifelong learning in tax.
Interested in a formal qualification in tax? Learn more here.
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