Costs and benefits of forming a consolidated group
A step-by-step guide to the consolidation rules for SMEs
Identifying whether a taxable gain could be triggered on formation of the group
Bringing losses into a consolidated group and using them
Professional practice structures
How to determine whether income is derived from personal services or a business structure
The tax impact of failing the PSI rules
What the ATO and courts expect when the PSI rules are passed
The ATO’s guidance in PCG 2021/4 on dealing with profits derived from a business structure rather than personal services
ATO guidance that isn’t contained in the PCG
Staying under the Part IVA radar
Registration to this event includes:
1.5 hour (est.) on-demand event
3 month access to Q&A embedded webinar recording after purchase
Reference notes
Presented by
Michael Carruthers
Tax Director
Knowledge Shop
This webinar is presented by our partners at Knowledge Shop.
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