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Notes Online Home 2023 Tax Schools Day 2 Taxation of professional clients
NEW ATO guidelines on professional services income derived from a ‘business structure’
This section of the notes looks at the NEW ATO guidelines on professional services income derived from a ‘business sturcture’, more specifically:
- When is income derived from a ‘business structure’
- What tax planning opportunities are available for income derived from a business structure
- What restrictions apply to planning for professionals deriving income from the ‘business structure
- NTAA summary table on key tax planning opportunities for professional clients in a business structure