AI for Accountants in Australian Public Practice
The tax questions that arrive with every set of accounts — Division 7A, trust distributions, FBT, small business CGT — answered with the section, ruling or case cited, and structured for a CA or CPA to review before it reaches the client.
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Where Accountants Actually Spend Research Time
Most accounting research isn't a standalone tax question. It surfaces mid-engagement: a shareholder loan on the balance sheet that needs a Division 7A position, a trust resolution deadline, an FBT exposure in the ledger, a client asking whether they qualify for the 15-year exemption. The research has to be right, cited, and done before the file closes.
Cassandra takes the question as it arises — in plain terms, or with the section number if you have it — and returns the legislative position with the ITAA provision, the ATO ruling or determination, and the relevant decision named. It then structures that into a working paper or client note you can review and sign off, rather than a paragraph of unattributed text.
Cassandra Research is a software company. Outputs are research drafts; the accounting judgement and the sign-off remain with the practitioner, consistent with APES 110 and, for registered agents, the TPB Code of Professional Conduct.
The Problems Professionals Face
Senior time consumed reviewing junior research that lacks citations
→ Prepare structured research around the relevant sections, rulings and cases, then check the references and reasoning during senior review
Recurring year-end questions (Div 7A, trust distributions, FBT) re-researched every time they arise
→ Consistent, cited positions on the recurring questions, with the current ruling status shown
Generic AI invents ATO ruling numbers and misstates thresholds
→ Positions grounded in primary Australian sources, with the reference to verify against
No structured way to draft a client note a senior will accept
→ Structured working-paper and client-note drafts ready for review
Key Capabilities
Year-End Tax Positions
Division 7A, trust distribution and s 100A, FBT, small business CGT concessions and PSI — cited to the ITAA and current ATO guidance
ATO Ruling Research
Public rulings, determinations and PCGs with current/withdrawn status, so a position isn't built on superseded guidance
Working-Paper Drafting
Structured research notes and client communications formatted for partner review and file
Citation-Aware Research
Investigate provisions, ruling numbers and decisions, then open the primary source to check the reference and its application
Practice Integration
Runs alongside Xero and Microsoft 365; the Cassandra Suite adds client, document and workflow management
Review-First Design
Outputs are drafts for professional review — never for unreviewed use
Why Generic AI Is a Risk in an Accounting File
- It fabricates ATO ruling numbers and legislative section references that look plausible in a working paper
- It doesn't distinguish current from withdrawn rulings, or ITAA 1997 from ITAA 1936
- It doesn't know the thresholds and dates that change each income year
- An unverifiable position in a file is an APES 110 and TPB Code exposure, and a professional-indemnity one
Why Accounting Practices Use Cassandra
- Australian research workflows for the ITAA, GST Act, FBTAA, ATO rulings and Australian decisions
- Use candidate sections, rulings and cases as a starting point for primary-source verification
- Structured for review by a CA or CPA, and for the file
- Built by Cassandra Research, an Australian software company and registered ATO Digital Service Provider
- Published privacy and data-handling policies for your practice's assessment
Built for the Australian Accounting Calendar
The questions cluster around the same dates every year: 30 June trust resolutions, Division 7A loan agreements and minimum repayments, FBT year-end on 31 March, BAS cycles, and lodgement due dates under the tax agent lodgement program. Cassandra is built around those recurring positions rather than a generic model of 'tax'.
Where a matter also turns on state law — payroll tax, land tax, duties — Cassandra flags the state instrument to check with the relevant revenue office.
Professional Trust & Compliance
Frequently Asked Questions
Related Pages
Research guides for this work
Explore a relevant explanation or research method before preparing your question. Check the primary sources and current law when applying it to your facts.
Tools for this work
Explore the relevant Cassandra engines and workflows. Outputs require independent professional review.
See Cassandra on a Real File
Bring a year-end question from an actual engagement. We'll run it live and show you the citations.
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