Published on 16 Feb 07
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The landscape has changed significantly for practitioners contemplating an appropriate structure for their professional practice. This paper reviews the questions which you should consider, including:
- CGT changes announced in the budget: what impact will these have?
- service trusts: how have they survived their broadside?
- PSI regime: what are the implications?
- professional liability exposure: what is the real position?
- goodwill: what are the issues?
- part time or more flexible arrangements: can these be catered for?
- departure and arrival of ‘partners’: how do you cater for these?
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