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  Miscellaneous 2015

Professional Practice Structures

Source: National

Published Date: 18 Mar 2015

 

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This video is a filmed session from the 30th National Tax Convention, powerpoint slides are incorporated with the presentation.

This video draws a line in the sand. It considers the optimal structures and taxation strategies for professional practices today.

This session explored:

  • current regulations impacting legal, accounting, medical and other professional practice structures
  • effective trust structures in light of TA 2013/3 and Kelly v FCT [2013] FCAFC 88
  • no goodwill incorporated practices and TD 2011/26
  • tax considerations regarding remuneration of principals " commercial salary via dividends/distributions and payroll tax
  • interplay with PSI rules and Part IVA in light of the ATO guidelines regarding professional firms.

Individual Session

Professional practice structures

Author(s): Ash Chotai CTA
Materials from this session:

Author(s)

Details

  • Published By: Ash Chotai CTA
  • Published On:18 Mar 2015
  • Took place at:RACV Royal Pines, Gold Coast

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2015

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