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.
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
20 June 2017