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Incorporation of professional practices TD 2011/D3 presentation

Published on 15 Apr 11 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • not apparent from the ruling
  • ATO view on scope of IT2540:
    • concession as to fact of market value only
    • concession only in context of nil consideration
    • concession only for “ebb and flow” of partners
  • genesis of TD 2011/D3:
    • cut out of omnibus ruling
    • representations from law firms/societies/institutes
    • “replication” of IT2540.

Author profile:

Mark MOLESWORTH
Current at 27 August 2014 Click here to expand/collapse more articles by Mark MOLESWORTH.
 

 

This was presented at Incorporation of Professional Practices .

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Individual sessions

Incorporation of professional practices

Author(s):  Chris Davis

Materials from this session:

Goodwill under the Qld Duties Act

Author(s):  Harry LAKIS

Materials from this session:

Incorporation of professional practices TD 2011/D3

Author(s):  Mark MOLESWORTH

Materials from this session:

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