Published on 24 Jul 2007
| Took place at Education Development Centre, Hindmarsh, SA
Partnerships have a varied treatment under the tax system, sometimes treated as separate entities and sometimes not. The features of any partnership are determined by the agreement between the partners thus resulting in a very flexible business vehicle, particularly as the tax system largely taxes partnerships 'as it finds them'.
The presentation is designed to reflect on the interaction with the tax system of some of the particular features of partnerships.