Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2020

What is the current framework for structuring professional practices?

Source: New South Wales

Published Date: 11 Mar 2020

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

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(s)

Individual Session

What is the current framework for structuring professional practices?

Author(s): John Ioannou CTA
Materials from this session:

Download

Details

  • Published By: John Ioannou CTA
  • Published On:11 Mar 2020
  • Took place at:International Convention Centre, Sydney

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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2020

Share this page