Published on 27 Mar 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
The names of some cases have slipped into our daily vocabulary. Phillips' Case is one of them. But have you read it recently? And why is the Commissioner so anxious about so-called Phillips service trust arrangements? Pierce through the legend, and revisit the true story. Is it a tale with a happy ending?
- 'Phillips' case revisited
- Is your service fee commercial?
- ATO and practitioner perspectives
- Calculation methodologies and examples.
David Marks CTA
David W Marks QC is a commercial silk specialising in taxation. Current at 21 October 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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