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Stamp duty treatment of joint ventures and partnerships presentation

Published on 27 Apr 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Matters covered in this paper include:

  • the nature of partnership and joint venture interests
  • treatment of changes in partnership interests
  • stamp duty implications of partitions and co-ownership
  • association tests and valuation issues.

Author profile:

Barbara Phair CTA
Barbara Phair, CTA, is a Partner at Ashurst, based in Sydney. Barbara has advised on indirect taxes for over 20 years, including stamp duty, payroll tax, land tax and GST. Barbara is a member of The Tax Institute’s Liaison Committee with the New South Wales Office of State Revenue and a member of the GST Working Group and State Taxes Working Group of the Property Council. She is a contributing author to the LexisNexis Australian Stamp Duties Law service. Current at 21 October 2016 Click here to expand/collapse more articles by Barbara PHAIR.
 

This was presented at State Taxes.

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State taxes update

Author(s):  Peter JOHNSON

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