Your shopping cart is empty

What is the current framework for structuring professional practices? paper


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, is a Principal Lawyer at Macpherson Kelley and leads the national tax practice. He has experience in the areas of tax structuring, tax disputes and commercial transactions. John has a Bachelor of Arts, Bachelor of Laws and a Masters of Law. - Current at 10 March 2022
Click here to expand/collapse more articles by John Ioannou.


This was presented at The Tax Summit .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Around the courts in 60 minutes - Key tax decisions

Author(s):  Chris PEADON

Materials from this session:

International tax structuring and cross-border financing

Author(s):  Tony Do,  Chris Yang

Materials from this session:

How does the change agenda impact the tax profession?

Author(s):  Stephen HEALEY,  Adrian CARTLAND

Materials from this session:

Winning ways to keep your tax losses – Is the similar business test the panacea?

Author(s):  Sarah Saville,  Monika Uchanski

Materials from this session:

Best practices for holiday rentals and evidence retention

Author(s):  Matthew McKEE

Materials from this session:

Taxation of foreign exchange gains and losses for corporates – Back to the Future?

Author(s):  Abdol MOSTAFAVI,  Greig HUBBARD

Materials from this session:

Practical tax issues for non-resident investors

Author(s):  Kai-Chen Lamb

Materials from this session:

US tax update

Author(s):  Justin Davis

Materials from this session:

Further details about this event:


Copyright Statement