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Service Entities

Published on 02 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The Australian Taxation Office has indicated a renewed interest in service trusts. You need to be fully aware of the relevant issues if the terms of your client's service trust arrangements are questioned by the ATO. This session looked at:
- the basis used to determine service charges
- 'safe harbour rules'
- whether Part IVA applies
- whether there are timing issues
- practical issues
- the impact of Board of Taxation recommendations.

In this session, Ken Schurgott referred to a session he presented at the Service Trusts seminar in Gosford on 12 March 2003:
- seminar paper
- presentation.

Author profile:

Ken SCHURGOTT
Ken is a tax and commercial law partner in the Sydney office of SBN Lawyers. He has extensive experience in all aspects of tax (including State taxes) as well as business structuring, asset protection, succession planning and trust and estate law. Ken is a National Councillor of the Tax Institute and a member of the NSW Divisional Council and Education Committee. He is also a member of the Advisory Panel to the Board of Taxation and has recently been involved as a member of the Working Group on Managed Investment Trusts.
Current at 13 January 2009
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Service Entities

Author(s):  Ken SCHURGOTT

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Trust Tax Planning Issues

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