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Tax law partnerships - The state of the law in 2013 paper

Published on 13 Mar 13 by NATIONAL DIVISION, THE TAX INSTITUTE

Covers implications for partnerships in Kelly v Commissioner of Taxation [2012] 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.

Author profile:

Matthew PAWSON

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This was presented at The 28th National Convention .

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