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  2014

Taxpayer alert 2013/3 - Professional practice structures

Source: QLD

Published Date: 13 Mar 2014

 
This event explored the basis, and limits, of the ATO's concerns expressed in TA2013/3, including:
  • the recent case of Kelly v Commissioner of Taxation [2013] FCAFC 88, where a trust practice structure was held to be ineffective
  • the effect of longstanding High Court authorities such as Everett's and Galland's case
  • practical steps in implementing and managing a trust practice structure which should be taken to avoid the difficulties identified in TA2013/3
  • anti-avoidance considerations.

Taxpayer alert 2013/3 professional practice structures

Author(s): Mark West
Materials from this session:

Details

  • Published On:13 Mar 2014
  • Took place at:Deloitte, Brisbane

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

Unless expressly stated, opininons 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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