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Service trusts and other issues for professional practices

Published on 23 Oct 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses service trusts - the right way and the wrong way, salaries superannuation and benefits for 'partners' through the service trust, interaction with the Personal Services Income rules, new legislation on buying and selling work in progress, selling your practice - the affect of a service entity on access to the small business CGT concessions.

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 09 February 2016 Click here to expand/collapse more articles by Andrew NOOLAN.
 

This was presented at Service Trusts.

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