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GST and partnership issues

Published on 17 Oct 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This convention paper discusses GST and partnership issues, including: distinguishing legal partnerships from tax law partnerships from joint ventures, changes in partnership composition, sale of partnership interests, effect of changes in partnerships on ABNs/GST registration, and private use of partnership assets.

Author profile:

Lachlan R WOLFERS
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009
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This was presented at 5th Australian GST Symposium .

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Individual sessions









GST administration issues (ATO response)

Author(s):  Steve VESPERMAN

Materials from this session:

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