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Entry and exit issues for professional practices paper

Published on 12 Oct 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

The admission and retirement of partners from professional practices raise many complex issues. This paper updates on developments in the relevant law and practice focusing on:

entry and exit tax issues for partners in professional partnerships
how the issues are dealt with at a practical level - common approaches taken in partnerships
the law relevant to the issues - McNally.

Author profiles

Christopher Wookey CTA

Chris is a principal in the tax consulting division of Deloitte Private in Melbourne. He has nearly 30 years' experience in the chartered accounting profession and is a member of The Tax Institute's Victorian State Technical Resource Committee as well as a regular presenter at its events. His experience, centred on issues encountered by private groups, includes advising about the tax treatment of accessing wealth accumulated in various structures such as trusts, superannuation funds and especially companies. - Current at 15 April 2015

Dr Damien Lockie CTA-Life

Dr Damien Lockie, FTIA (Life), is a Barrister-at-Law at the Victorian Bar and an Adjunct Professor of Law at Bond University. Dual qualified in law and accounting, Damien has over 30 years experience as a Solicitor, Accountant and advocate specialising in property and environmental laws and federal and state revenue laws. - Current at 19 June 2017

Click here to expand/collapse more articles by Damien L LOCKIE.

This was presented at 46th Victorian State Convention: Feast of Delicacies .

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Individual sessions

Buy-sell agreements and key man insurance
Author(s): Paul HOCKRIDGE

Materials from this session:

Buy-sell agreements and key man insurance paper

$75.00 non member price
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Buy-sell agreements and key man insurance presentation

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DisclaimerThese materials are 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.
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Innovative capital raisings
Author(s): Paul ABBEY

Materials from this session:

Innovative capital raisings presentation

$15.00 non member price
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Equity participation for key employees
Author(s): Michael JONES

Materials from this session:

Equity participation for key employees paper

$75.00 non member price
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Equity participation for key employees presentation

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DisclaimerThese materials are 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.
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CGT: consideration and cost base
Author(s): Melanie BAKER, Sue WILLIAMSON

Materials from this session:

CGT: consideration and cost base paper

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CGT: consideration and cost base presentation

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DisclaimerThese materials are 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.
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Corporate distributions and capital management issues
Author(s): Tim NEILSON

Materials from this session:

Corporate distributions and capital management issues paper

$75.00 non member price
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Research & development tax concession: new and amended 175% deductions
Author(s): Tony BAXTER

Materials from this session:

Research & development tax concession: new and amended 175% deductions

$75.00 non member price
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Research & development tax concession: new and amended 175% deductions presentation

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DisclaimerThese materials are 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.
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Corporate distributions and fundraising in light of recent developments
Author(s): Richard SHADDICK

Materials from this session:

Corporate distributions and fundraising in light of recent developments paper

$75.00 non member price
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Corporate distributions in light of recent developments presentation

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DisclaimerThese materials are 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.
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International tax McDermott's case
Author(s): Peter VAN DEN BROEK

Materials from this session:

International tax McDemott's case paper

$75.00 non member price
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The effect of McDermott on our international tax rules presentation

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DisclaimerThese materials are 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.
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Tax preferred asset financing and Division 250
Author(s): Steve FORD

Materials from this session:

Tax preferred asset financing and Division 250 paper

$75.00 non member price
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Tax preferred asset financing and Division 250 presentation

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DisclaimerThese materials are 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.
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Estate planning
Author(s): Bernie O'SULLIVAN

Materials from this session:

Estate planning paper

$75.00 non member price
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Estate planning presentation

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DisclaimerThese materials are 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.
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Estate planning for tax professionals
Author(s): Michael FLYNN

Materials from this session:

Estate planning for tax professionals paper

$75.00 non member price
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Estate planning for tax professionals presentation

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DisclaimerThese materials are 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.
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Taxation of independent contractors
Author(s): Gary MATTHEWS

Materials from this session:

Taxation of independent contractors paper

$75.00 non member price
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Taxation of independent contractors presentation

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DisclaimerThese materials are 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.
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Entry and exit issues for professional practices
Author(s): Damien L LOCKIE, Chris WOOKEY

Materials from this session:

Entry and exit issues for professional practices paper
(Currently Viewing)

$75.00 non member price
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Entry and exit issues for professional practices presentation

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DisclaimerThese materials are 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.
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Consolidation round table discussion: SME related issues
Author(s): Alexis KOKKINOS

Materials from this session:

Consolidation round table discussion: SME issues paper

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Consolidation round table: SME related issues presentation

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DisclaimerThese materials are 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.
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Consolidation - round table discussion
Author(s): Ken SPENCE

Materials from this session:

Consolidation - round table discussion paper

$75.00 non member price
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Consolidation update presentation

$15.00 non member price
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DisclaimerThese materials are 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.
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Income tax and IP - new opportunities
Author(s): Cameron RIDER

Materials from this session:

Income tax and IP - new opportunities paper

$75.00 non member price
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Income tax and IP - new opportunities? presentation

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DisclaimerThese materials are 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.
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The Commissioner's Role in Interpreting Tax Law and Emerging Issues for Advisers
Author(s): Jennifer BATROUNEY

Materials from this session:

The Commissioner's Role in Interpreting Tax Law and Emerging Issues for Advisers paper

$75.00 non member price
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Investing off shore into foreign flow - through structures
Author(s): Robert GORDON

Materials from this session:

Investing off shore into foreign flow - through structures paper

$75.00 non member price
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Investing off shore into foreign flow - through structures presentation

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DisclaimerThese materials are 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.
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Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled
Author(s): Gerry BEAN

Materials from this session:

Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled presentation

$15.00 non member price
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Tax Treatment of Beneficial Ownership, Equitable Interests and Absolutely Entitled paper

$75.00 non member price
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DisclaimerThese materials are 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.
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Defending the trust ramparts
Author(s): Graeme HALPERIN

Materials from this session:

Defending the trust ramparts paper

$75.00 non member price
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Further details about this event:

46th Victorian State Convention: Feast of Delicacies

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© 1996-2017 The Tax Institute (ABN 45 008 392 372 (PRV14016)) All rights reserved.The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Entry and exit issues for professional practices paper

Author profiles

Christopher Wookey CTA

More by Chris WOOKEY

Dr Damien Lockie CTA-Life

More by Damien L LOCKIE

This was presented at 46th Victorian State Convention: Feast of Delicacies .

Individual sessions

Buy-sell agreements and key man insurance

Materials from this session:

Buy-sell agreements and key man insurance paper

Buy-sell agreements and key man insurance presentation

Innovative capital raisings

Materials from this session:

Innovative capital raisings presentation

Equity participation for key employees

Materials from this session:

Equity participation for key employees paper

Equity participation for key employees presentation

CGT: consideration and cost base

Materials from this session:

CGT: consideration and cost base paper

CGT: consideration and cost base presentation

Corporate distributions and capital management issues

Materials from this session:

Corporate distributions and capital management issues paper

Research & development tax concession: new and amended 175% deductions

Materials from this session:

Research & development tax concession: new and amended 175% deductions

Research & development tax concession: new and amended 175% deductions presentation

Corporate distributions and fundraising in light of recent developments

Materials from this session:

Corporate distributions and fundraising in light of recent developments paper

Corporate distributions in light of recent developments presentation

International tax McDermott's case

Materials from this session:

International tax McDemott's case paper

The effect of McDermott on our international tax rules presentation

Tax preferred asset financing and Division 250

Materials from this session:

Tax preferred asset financing and Division 250 paper

Tax preferred asset financing and Division 250 presentation

Estate planning

Materials from this session:

Estate planning paper

Estate planning presentation

Estate planning for tax professionals

Materials from this session:

Estate planning for tax professionals paper

Estate planning for tax professionals presentation

Taxation of independent contractors

Materials from this session:

Taxation of independent contractors paper

Taxation of independent contractors presentation