Is there any disadvantage in pursuing CA after 12th (with commerce)? I prefer CA over B.Com.

It's difficult but in some colleges you may can get 

Yes, you can pursue VFX after completing your 12th grade. You need to choose the right subjects to develop foundation as a VFX artist.

A gap of 1 to 2 years after 12th can be considered normal. Although the students should be able to address it via the valid documents. The reasons like health, finance, skill development or family are accepted. 

And if the gap after the high school Diploma is beyond 2 years, strong documentation is required to justify the same. The documents like which shows productivity for which an SOP can serve great purposes. 

Yes, it should not be hard for you to get admission to the University of Western Australia as an Indian student with 50% in class 12th. However, please note that it does not put you in the top applicants either. The general admission percentage requirement for international students is 50 to 65%.

Look at the other admission requirements - 

• English proficiency tests with IELTS (bands 6.5) or TOEFL iBT (82+)
• High school Diploma from a recognised board like CBSE or ICSE etc. 
• Some course-specific subjects for Engineering programs 

Top universities require a minimum of 80-90% in your 12th-grade board exams.

• Average universities often accept students with 60-75%.
• For highly competitive courses like Medicine, cut off is usually higher. 
• Strong SAT/ACT scores can also compensate for a slightly lower board percentage.