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Service Entities
Published on 02 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The Australian Taxation Office has indicated a renewed interest in service trusts. You need to be fully aware of the relevant issues if the terms of your client's service trust arrangements are questioned by the ATO. This session looked at:
- the basis used to determine service charges
- 'safe harbour rules'
- whether Part IVA applies
- whether there are timing issues
- practical issues
- the impact of Board of Taxation recommendations.
In this session, Ken Schurgott referred to a session he presented at the Service Trusts seminar in Gosford on 12 March 2003:
- seminar paper
- presentation.
Author profile
Kenneth Schurgott CTA-Life
Ken is a Solicitor and Director of Schurgott & Co Lawyers specialising in taxation matters (including State Taxes, stamp duty, payroll tax and land tax) and with extensive experience in business structuring, business sales and acquisitions, asset protection, succession planning and trust and estate law. Ken is very experienced in tax dispute matters, negotiations for settlements, mediations and conciliations and litigation. He regularly appears before the AAT and NCAT and instructs counsel in matters before the Courts. Ken was National President of the Institute in 2012. - Current at 06 July 2022
Individual sessions
Demergers for SMEs
Author(s): Marcus LEONARDMaterials from this session:
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Service Entities
Author(s): Ken SCHURGOTTMaterials from this session:
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Trust Tax Planning Issues
Author(s):Materials from this session:
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