Professional Services Structures: Avoiding the ATO’s Pitfalls
Автор: Tax Nuggets Academy
Загружено: 2025-09-02
Просмотров: 288
Описание:
Structuring a professional services firm? Don’t get caught in the ATO’s cross-hairs.
Join tax expert & trainer Meng Lee as he covers the following through a case study:
PCG 2021/4 – Allocation of professional firm profits
TR 2006/2 – Service entity arrangements
Special rules for medical practice companies
PCG 2024/D2 – Personal services businesses & Part IVA
Watch now and stay ahead of ATO scrutiny.
00:00 Introduction and Agenda
05:36 Background: Ray's Family and KYC Radiology Practice
14:25 Question 1: Do KYC fees count as personal services income for shareholders?
16:19 Factors for Determining PSI
20:11 Question 2: Service Fees & Service Entity Arrangements
27:11 Applicability to Medical Specialists & Part IVA Considerations
34:01 Question 3: Under PCG 2021/4, what risk zone applies to Ray’s FY2025 arrangements?
38:10 Identifying High-Risk Features
40:46 Risk Assessment Factors, Scoring, and Calculation
44:17 Calculation of risk assessment score
45:56 Case Study: Ray's Risk Zone Assessment for FY2025
50:06 Q&A and Conclusion
For unlimited access to engaging tax training for accountants, head to www.taxnuggetsacademy.com.au.
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