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Federal Court denies benefits of tax treaty to limited partnership

Publication date: 13 Nov 14 | Source: ASIA-PACIFIC TAX BULLETIN

Issue: Vol 20 No 5 2014

Pages: pp. 321-327

Abstract:

Analyses the Full Federal Court's decision to deny tax treaty benefits to a limited partnership and allowing an assessment to be made on whether capital gains were applicable.

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Author profiles

Jessica Pengelly
- Current at 13 July 2011
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Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in mining and property taxation, corporate restructurings, cross-border investment, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 04 January 2018
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