Service Entities (Trusts/Companies): The Commissioner
Author(s): Chandra SHARMA This paper dicusses the Commissioner's long held views on Service Entities and concludes that service entities are acceptable for so long as the rates that are charged for the services provided are commercially realistic and are based on market rates.
Service Trust Arrangements: "Cordon Bleu or Disaster Recipe"
Author(s): Michael MCCLAREN This paper focuses on a number of points including: Are Service Trust Arrangements still acceptable and spotless?; A look at Phillips case and why it succeeded; How to implement Service Arrangements; Service and Administration Entities and Superannuation; GST and Service Entities.