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Service entities and incorporation presentation

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 presentation 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
Current at 16 May 2013 Click here to expand/collapse more articles by Andrew NOOLAN.
 

 

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

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