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Professional Practice Structures - Taxpayer Alert 2013/3

Published on 15 Apr 2014 | Took place at Online, QLD

In Taxpayer Alert TA2013/3 the ATO expresses concern that professional practice structures involving trustee partners may:

  • be ineffective
  • have CGT consequences
  • involve a scheme to which the anti-avoidance rules apply.
This session explored the basis, and limits, of the ATO’s concerns expressed in TA2013/3.

Individual sessions

Professional practice structures - Taxpayer alert 2013/3

Author(s):  Mark WEST

This presentation covers:

  • arrangements targeted by taxpayer alert TA 2013/3
  • purported advantages of partnership of trusts structure
  • ATO concerns
  • legal effectiveness of transactions
  • does Everett assignment survive dissolution?
Materials from this session: