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Partnerships: An Effective Tax Tool

Published on 04 Dec 2002 | Took place at Menzies Hotel, Sydney , NSW

This presentation discusses partnerships, with a focus on: what is a partnership, comparison with a joint venture, comparison with a tax law partnership, taxation implications of a partnership, CGT for partnerships and partners, new applications in the context of CGT concessions and SMEs, and taxation implications of the formation and reconstitution of a partnership.

Individual sessions

Partnerships: an effective tax tool

Author(s):  Joe LOMBARDO This powerpoint presentation discusses partnerships, with a focus on: what is a partnership, comparison with a joint venture, comparison with a tax law partnership, taxation implications of a partnership, CGT for partnerships and partners, new applications in the context of CGT concessions and SMEs, and taxation implications of the formation and reconstitution of a partnership.

Materials from this session: