Published on 25 Nov 2004
| Took place at City West Function Centre, West Perth
While the Australian GST system now operates reasonably smoothly, like any new law it takes time for problems and issues to surface. This seminar focussed on some of the complications relating to joint ventures and partnerships and identified some of the more important issues currently being considered by the ATO.
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Joint ventures and partnerships - examining the boundaries
Author(s): Pier PARISI
This paper focusses on case studies involving practical issues arising from the complex joint venture and partnership provisions, including when is a supply or acquisition made "on behalf of" another entity?
What is the position when entities are acting as principals?
What happens when entities join or leave the JV or partnership?
What are the controversies and anti-avoidance issues?
This paper was also presented by Cathryn Ferraris at the GST Masterclass held in Perth on 25 November 2004.