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Service entities and incorporation paper

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Published on 30 Apr 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The ATO attitude to professionals and others incorporating or choosing to share their income with others as a result of the structure they have chosen can be traced back to old ATO rulings such as IT2503 and IT276. This paper covers the evolving ATO view on incorporation of professional practices, the use of services trusts and question the current ‘state of play’.

Author profile

Andrew Noolan CTA
Andrew is a Partner in the Sydney law firm Brown Wright Stein Lawyers. His clients are accountants and lawyers in public practice that require advice on tax issues impacting on their clients. Andrew specialises in tax issues common to the SME and high wealth individual sectors. - Current at 22 October 2018
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This was presented at Practice Makes Perfect: Structuring and Restructuring Professional Practices .

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Individual sessions

Introduction and landscape

Author(s):  Scott McGill

Materials from this session:

Service entities and incorporation

Author(s):  Andrew NOOLAN

Materials from this session:

The goodwill issue

Author(s):  Nick GANGEMI

Materials from this session:

Structuring and restructuring

Author(s):  David MARSCHKE

Materials from this session:

Further details about this event:

 

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