Daily Challenges
- Tax questions arriving mid-engagement — a shareholder loan, a trust resolution, an FBT item — that stall the file until researched
- Recurring year-end positions re-researched from scratch each year
- Junior working papers that state a position without the ruling or section behind it
- Thresholds, rates and dates that change each income year and are easy to get wrong from memory
- Client questions that need a written answer today, not after a research afternoon
- APES 110 and, for registered agents, the TPB Code requiring positions the practitioner can stand behind
How Cassandra Helps
Cited Year-End Positions
Division 7A, trust distributions and s 100A, FBT, small business CGT and PSI — with the ITAA provision and ATO guidance named
Working-Paper Drafts
Structured research notes formatted for the file and for partner review
Client Notes
Plain-language client communications grounded in the cited position
Ruling Status
Current, withdrawn or superseded status on ATO rulings so positions aren't built on old guidance
Practical Workflow Examples
- A client's balance sheet shows a loan to a shareholder: ask for the Division 7A position, receive the s 109D analysis with the benchmark interest and minimum repayment rules cited, draft the client note
- Trust resolution due 30 June: confirm the distribution requirements and s 100A reimbursement-agreement risk with TR 2022/4 and PCG 2022/2 cited
- Client asks about selling their business: work through the basic conditions for the small business CGT concessions in Div 152 with the relevant provisions cited
- FBT return preparation: confirm the treatment of a specific benefit against the FBTAA and current ATO guidance
Why Generic AI Falls Short
- Generic AI fabricates ATO ruling numbers that look real in a working paper
- It cannot tell a current ruling from a withdrawn one
- It gets year-specific thresholds and rates wrong
- An unverifiable position in the file is a professional and insurance exposure