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What is the current framework for structuring professional practices? paper

Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • income from personal exertion versus income from property
  • reconciling the ATO view with the legislation
  • PSI rules and professional practices
  • a milestone moment - service entities
  • the second milestone - ATO interest on income earned in so-called partnerships
  • Everett assignments
  • incorrect implementation of restructures
  • professional standards and regulations
  • no goodwill partnerships
  • ATO view: Alienation of income through discretionary trusts.

Author profile

John Ioannou CTA
John Ioannou, CTA was admitted as a Solicitor in 2002 and is a Principal Lawyer at Macpherson Kelley. He has experience in the areas of taxation, structuring, commercial transactions, disputes, trusts and estates, succession and asset protection planning. John has a Bachelor of Arts, Bachelor of Laws and a Master of Law. He is Chair of the Tax Institute’s Queensland’s State Council in addition to being a State Councillor. - Current at 04 November 2020
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