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Service Trusts/Structuring a Professional Practice presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers the following issues:
- the present focus of the ATO on service trusts
- safe harbour rules
- how the commercial bases for service charges are determined.

Ian Phillips referred to a paper presented by David Marks at the National Convention in Adelaide on 27 March 2003. Click here for more details about this paper.

Author profile

Ian R PHILLIPS
Ian is a Consultant to Deacons. He is also engaged in private directorships and appointments. Whilst a Tax Partner with an antecedent firm of Ernst & Young, Ian was the respondent in FC of T v Phillips. In the last 10 years he has been attached to Deacons, has served on the Commissioner's Public Rulings Panel, scrutinised tax proposals for the Business Council, CTA and the Tax Institute, of which he is a life member. He intends to remain in that capacity for some years to come.

Current at 14 March 2003

 

This was presented at 2003 NSW ANNUAL STATE CONVENTION - BUILDING & RENOVATING YOUR CLIENTS' BUSINESS STRUCTURES .

Get a 20% discount when you buy all the items from this event.

Individual sessions

A Comparison of Structures - Partnership

Author(s):  Ross SELLER

Materials from this session:

A Comparison of Structures - Sole Traders

Author(s):  Yvette PIETSCH

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Financial Services Reform - How Far Can You Go?

Author(s):  Michael PAYNE-MULCAHY

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Changing Owners

Author(s):  Margaret MCKERCHAR

Materials from this session:

Changing Structures

Author(s):  Kelvin FITZALAN

Materials from this session:

Payments to Associated Persons

Author(s):  Neil WICKENDEN

Materials from this session:

Service Trusts/Structuring a Professional Practice

Author(s):  Ian R PHILLIPS

Materials from this session:

A Comparison of Structures - Companies

Author(s):  Greg TRAVERS

Materials from this session:

A Comparison of Structures - Trusts

Author(s):  Kevin J MUNRO

Materials from this session:

Further details about this event:

 

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