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A matter of trusts: Resuscitating Service Trusts

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Published on 01 Jun 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The restrictive views expressed by the Commissioner of Taxation in Ruling TR 2006/2 and the accompanying Guide has encouraged the restructure of professional partnership practices (Firms) into companies (Incorporated Practices) or partnerships of trusts to permit winding-up of Phillips service trust arrangements whilst retaining protection of the wealth generated by Firms and flexible taxation advantages.

Author profile

Ronald Jorgensen CTA
Ron Jorgensen, CTA, principally consults on Commonwealth and State tax laws, tax dispute resolution and compliance enforcement. Ron specialises in trusts and trust disputes, succession and asset protection, business and investment structuring and tax sensitive commercial and property transactions. Ron is an Accredited Specialist Tax Law and member of the Tax Law Advisory Committee with the Law Institute of Victoria. He is a member of the Law Institute of Victoria and The Tax Institute. Ron is a member of the Tax Technical Committee (Vic), a member and former chair of the States Taxes Committee (Vic) and former representative of the Victorian State Taxes Consultative Council for The Tax Institute. Ron is a member of the Property Council of Australia Tax Committee (Victorian Division). Ron was recognised by Doyle’s Guide as a Recommended Tax Lawyer for 2015, 2016, 2017 and 2018 and as a Leading Tax Lawyer for 2020 and in Best Lawyers Australia 2021. - Current at 16 December 2020
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