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Capital Gains Tax as it applies to partnerships paper


This paper addresses the practical issues of capital gains tax and partnerships referring specifically to the recent Tax Office ruling rather than a discussion of what is perhaps a theoretical review of what is the correct legal view.

Author profile:

Roger is a Tax Consulting partner at Barrington Partners prior to which he was with two international firms of Chartered Accounts and the Australian Taxation Office. Roger has been personally involved in obtaining several product rulings and through his involvement in the National Tax Practitioners Committee of the Institute of Chartered Accountants is also actively involved in the consultative and lobbying process of that body. Roger is a regular and sought after speaker for the Institute and other professional bodies.

Current at 5 December 2006 Current at 07 December 2006

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This was presented at Western Australian Division State Convention .

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Individual sessions

Strategies for the 1990's

Author(s):  Michael CLOUGH,  A.M D'ALOISIO

Materials from this session:

Capital Gains Tax as it applies to Partnerships

Author(s):  Roger SULLIVAN

Materials from this session:

Sales Tax Planning and Problems

Author(s):  Phil RENSHAW

Materials from this session:

Discretionary Trusts - Practical Legal and Tax Issues

Author(s):  Ada MOSHINSKY

Materials from this session:

Can you Structure 'Personal Service' Income?

Author(s):  Vince ZAPPAVIGNA

Materials from this session:

Capital Gains Tax Implications of Some Popular Structures

Author(s):  Grahame YOUNG

Materials from this session:

Service & administration entities for the professional

Author(s):  C.D TOLSON

Materials from this session:

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