Published on 13 Mar 13
by NATIONAL DIVISION, THE TAX INSTITUTE
Covers implications for partnerships in Kelly v Commissioner of Taxation  FCA 423 (27 April 2012), for example:
- can a trust be a partner in a tax law partnership?
- does an Everett assignment survive a dissolution and reconstitution of the partnership when a partner retires or a new partner is admitted?
- stamp duty implications.
Current at 20 June 2011
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