Special tax topics 2026-27 - Service Fees - S.N.A group case

This session focuses on the key tax principles governing intra-group service fee arrangements within medium and emerging private groups. It explores key issues surrounding service fee arrangements.

The session highlights risk indicators including non-arm’s length outcomes, inappropriate profit allocation, and insufficient evidence of services provided, equipping participants with a practical framework to assess compliance and defensibility of these arrangements.

Upon successful completion of this topic, learners should be able to understand:

• Analyse the characterisation of service fees for tax purposes
• Assess arm’s length pricing and allocation methodologies
• Apply anti-avoidance and Integrity provisions 
• Evaluate evidence of services rendered and substantiation requirements

This session forms part of the Special Tax Topics Series . These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging.

These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office.
• Assist you in providing proactive tax advice and identifying tax planning opportunities early.
• Help you avoid possible traps and pitfalls.
• Give you answers to the questions most relevant to you.

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development Hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board's CPD requirements.

Related Packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.