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Service entities - where to now? paper


Service trusts have been a significant structuring arrangement for both practitioners and their clients for many years. This paper puts into perspective practical implications of the recent ATO ruling TR 2006/2 and will address the following:

  • service trusts
    • who should and shouldn’t have them?
    • are there still benefits in using them?
  • use of ATO safe harbour provisions - what you need to know
  • reviewing/implementing service trust agreements
  • traps in exiting service trust arrangements
    • CGT consequences
    • stamp duty issues
  • checklist for action pre 30 April 2007.

Author profiles:

Author Photo - Jerome Tse CTA
Jerome Tse CTA
Jerome Tse, CTA, is a Partner at King & Wood Mallesons, specialising in taxation disputes and litigation. Jerome advises corporate taxpayers on all aspects of Australian tax disputes from the audit and independent review stage through to High Court litigation. He also guides clients through alternative dispute resolution processes, advance pricing agreements and mutual agreement procedures. Current at 24 November 2014 Click here to expand/collapse more articles by Jerome TSE.
Author Photo - Andrew O'Bryan CTA
Andrew O'Bryan CTA
Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 years' experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the Australian Taxation Office. Current at 21 June 2016 Click here to expand/collapse more articles by Andrew O'BRYAN.

This was presented at Tasmanian State Convention.

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

Individual sessions

Current issues for primary producers

Author(s):  Harry M RIGNEY

Materials from this session:

Property investment - income tax and GST issues

Author(s):  Michael HINE

Materials from this session:

Latest remuneration strategies

Author(s):  Matthew HONAN

Materials from this session:

Making the most of superannuation

Author(s):  Robert WATSON

Materials from this session:

Effective strategies for using superannuation in succession planning

Author(s):  Julian BATTISTELLA

Materials from this session:

The erosion of asset protection - is the party over?

Author(s):  Paul COOK

Materials from this session:

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