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Professional Practice Structures video

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Member Price: $61.88
Non Member Price: $75.63

Publication date: 18 Mar 15 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

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.

Purchase individual materials from this session:

2015 National Convention Video Bundle
Author(s):  Ash CHOTAI

Author profile

Ashutosh Chotai CTA
Ash is a Director with Chotais Chartered Accountants in Brisbane and has in excess of 25 years’ experience in the provision of tax and business advice to small and medium enterprises and high net wealth persons. His areas of interest include business and asset structuring, asset protection and estate planning. Ash is a former Queensland State Chairman and State Councillor of The Tax Institute, and a former member of the National Education Committee, and is a regular presenter for The Tax Institute and other professional bodies. - Current at 13 December 2018
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