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- W2594612937 abstract "In 2014, the Australian Taxation Office (ATO) released risk assessment Guidelines Assessing the Risk: Allocation of Profits Within Professional Services Firms. The guidelines explain how the ATO will assess tax compliance risks associated with the allocation of profits within professional firms. The ATO refers to the guidelines as a working draft, however, the ATO will apply the guidelines from the 2014/2015 income year. Although the guidelines do not have the status of a taxation ruling or determination, all practitioners who have a financial interest, direct or indirect, in a professional services firm should be aware of the guidelines, and consider the application of the guidelines to their firms. The guidelines also apply to clients of firms in their own right, if those clients are or have a financial interest in a professional services firm. Accordingly, practitioners should be aware of the guidelines, and consider the application of the guidelines to their own and their clients' affairs." @default.
- W2594612937 created "2017-03-16" @default.
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- W2594612937 date "2015-03-01" @default.
- W2594612937 modified "2023-09-28" @default.
- W2594612937 title "ATO guidelines: Professional service firms' allocation of profits" @default.
- W2594612937 hasPublicationYear "2015" @default.
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