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  • Partnerships - Easier than you think? convention paper

Partnerships - Easier than you think? convention paper

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Published on 13 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

When is a partnership not a partnership and if it isn't what should you be doing? If it is, are you sure you are doing it correctly? How do joint ventures properly fit in? This convention paper looks at the various tax issues that need to be considered in creating, dealing with and ending tax partnerships and/or law partnerships so the tax results are correctly understood and applied.

The paper considers the effects of:
- tax law partnership v general law partnership
- CGT (including the small business concessions)
- GST (including registration of the correct entity/ies)
- stamp duty
- losses
- alienation.

This paper was also presented on 11 September 2004 at the Victorian/Tasmanian State Convention held in Launceston.

Author profile

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 26 June 2019
Click here to expand/collapse more articles by Michael BUTLER.

 

This was presented at 38TH SOUTH AUSTRALIAN STATE CONVENTION: A SPECTACLE OF TAX .

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Partnerships - Easier than you think?

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