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Taxpayer alert 2013/3 - Professional practice structures

Published on 13 Mar 2014 | Took place at Deloitte, Brisbane , QLD

This event explored the basis, and limits, of the ATO’s concerns expressed in TA2013/3, including:

  • the recent case of Kelly v Commissioner of Taxation [2013] FCAFC 88, where a trust practice structure was held to be ineffective
  • the effect of longstanding High Court authorities such as Everett’s and Galland’s case
  • practical steps in implementing and managing a trust practice structure which should be taken to avoid the difficulties identified in TA2013/3
  • anti-avoidance considerations.

Individual sessions

Taxpayer alert 2013/3 professional practice structures

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.
Materials from this session: