Frequently asked questions on service entity arrangements
Following release of the Tax Office publication titled Yourservice entity arrangements NAT 13086 (the guide)
and TR 2006/2 in April 2006, a number of enquiries have been
received. The following material attempts to answer some frequently
asked questions, clear up some misconceptions associated with the
guide and provide additional guidance material.
Please ensure that you refer to the latest online version of
this material for guidance purposes as the material is subject to
change from time to time and additional content may be
The questions and answers set out below are for clarification
purposes only and are not a substitute for the law or our
authoritative interpretation of the law on service entity
arrangements contained in taxation rulings IT 276 and TR 2006/2.
However, if you follow this material and it contains incorrect or
misleading statements that cause you to make a mistake, interest
and penalty protection will be available.