Search The Tax Institute

shopping_cart

Your shopping cart is empty

Forgot My Login Details Create a Profile

Home
Service entities and incorporation paper

Service entities and incorporation paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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 23 September 2019

More by Andrew Noolan

Plenary 8: Navigating your way through the Division 7A minefield paper - 15-November-2018
Practical issues with trusts: Session A paper - 24-May-2018
Division 7A – Case studies & solutions paper - 09-November-2017
Division 7A paper - 09-November-2017
Division 7A – An old chestnut paper - 18-May-2017
Division 7A paper - 11-June-2015
Solving inherited problems paper - 18-March-2015
Division 7A paper - 27-June-2013
Trusts - 01-July-2012
Trusts paper - 17-May-2012
Structuring professional practices paper - 14-March-2012
Division 7A paper - 14-March-2011
Suggested solutions Division 7A: What now? What next paper? - 15-October-2009
Small business CGT concessions: They still are not easy to apply paper! - 28-July-2009
Your trust is misplaced paper - 27-May-2008
Division 7A: How to identify problems to be fixed under PSLA 2007/20 paper - 26-March-2008
Choosing a business structure paper - 14-March-2008
How can you prepare your business for sale? paper - 07-August-2007
Member profile - 01-August-2007
Trust distributions update paper - 24-May-2007
Workshop 2: Trust distributions, testamentary trusts and amending trust deeds - 24-November-2006
Property investment and development paper - 23-August-2006
Faith and trust: some trust taxation issues paper - 25-May-2006
Current issues in trusts - planning and traps paper - 28-September-2005
Retrospective family trust elections paper - 26-July-2005
How can you prepare your business for a sale? paper - 23-June-2005
Trust losses and family trust elections seminar paper - 31-August-2004
Small Business Concessions not Simple Business Concessions seminar paper - 06-April-2004
Service trusts and other issues for professional practices - 23-October-2002
Utilising superannuation - 11-June-2002

Click here to expand/collapse more articles by Andrew Noolan.

This was presented at Practice Makes Perfect: Structuring and Restructuring Professional Practices .

Get a 20% discount when you buy all the items from this event.

shopping_cart Add all items to cart - $421.61

Individual sessions

Introduction and landscape

Author(s): Scott McGill

Materials from this session:

Practice makes perfect introduction presentation

$15.00 non member price
shopping_cart Add to cart