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The limits to partnership

Publication date: 01 Sep 03 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 3, issue 8

Pages: pp. 145-160

This article's purpose is to revisit some critical GST isues connected with general law partnerships and to take the analysis further and deeper. Account is taken of the ATO's preliminary views where relevant. Moreover, this work is performed from the perspective of a GST expert seeking to make sense of the complex interaction of contract law, equity and statute which is otherwise known as partnership law.

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Author profile

Paul Stacey
Paul is a Special Counsel at Corrs Chambers Westgarth and is a GST specialist whose practice involves advising major Australian companies on the GST implications of substantial transactions, including those in the property sector. He has worked as a taxation expert for almost 20 years, including nearly a decade in London. Paul is both a lawyer and a chartered accountant. He has also written extensively on GST matters and his views have been published both here in Australia and in Europe - Current at 28 May 2008
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