Professional Practice Structures - Taxpayer Alert 2013/3
Published on 15 Apr 2014
| Took place at Online
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.