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GST and partnership issues

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

This powerpoint presentation 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:

Author Photo - Lachlan Wolfers CTA
Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. Current at 27 August 2012 Click here to expand/collapse more articles by Lachlan R WOLFERS.
 

This was presented at 5th Australian GST Symposium.

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Individual sessions









GST administration issues (ATO response)

Author(s):  Steve VESPERMAN

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