Professional Firms and Part IVA
Professional firms are firmly on the ATO’s radar for 2026. Learn how to navigate profit allocation rules, assess your risk rating, and protect your practice from Part IVA scrutiny.
This session explores the practical impact of the ATO’s guidance and how to determine the risk level that applies to practitioners.
A Live Instructor Led Webinar
While the ATO guidelines have been in place for a number of years now, many firms and their principal practitioners are still trying to navigate the ATO’s risk rating system and determine what needs to be done to achieve a low-risk rating.
The ATO has signalled its clear intention to delve into arrangements and business structures commonly used by accountants, lawyers, medical practitioners and other professionals. The ATO is specifically concerned with professional practices operating through trusts, companies and partnerships of discretionary trusts and how the profits from these practices are being taxed.
Register Me
AU $180 ex GST members
AU $215 ex GST non-members
Register Team*
AU $475 ex GST members
AU $545 ex GST non-members
Dates & Details
Recorded: 19 March 2026
*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.
What we cover
On completion, participants will be able to:
- Explain when a firm is generating income from a business structure, rather than the personal services of specific individuals;
- Understand the different approaches that the ATO takes to applying Part IVA depending on the type of income being generated by the firm;
- Understand the gateway conditions that the ATO uses to determine whether practitioners can apply the guidelines and the common situations when the gateway conditions will be failed;
- Calculate the risk score and determine the risk rating for a professional practitioner;
- Understand how the ATO applies the guidelines when profits are retained in a company or related parties are employed in the business; and
- Understand the implications of low, medium and high-risk ratings.
What's included?
- 1 x 1.25 hour (est.) webinar
- 3 month access to Q&A embedded webinar recording
- Reference notes
Our presenter
Tiffany Douglas
Tiffany has over 25 years experience in the tax profession undertaking roles within accounting firms (including the Big 4), corporates (including multinationals) and tax education/advocacy. Over this time, she has managed client portfolios, in-house tax functions and has also worked as both a tax technical writer and workshop/seminar presenter.
Tiffany is also a registered tax agent and an Australian Lawyer admitted to the Supreme Court of Victoria.
Her outside interests include travelling, reading and keeping fit.
Terms & Conditions
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