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Capital gains tax treatment of partnerships

Published on 01 Feb 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

There was initially some doubt amongst tax practitioners as to how the CGT provisions apply to partnerships. This article explores the treatment of partnership interest under the CGT regime.

Author profile:

Anna Tang FTI
Anna Tang • Senior Associate, Commercial Anna is a senior associate in the Tax and Revenue team of Maddocks. Anna has more than 7 years' experience in taxation (income tax, GST and stamp duty) and commercial law. Anna's clientele has been predominately made up of small to medium enterprises ranging from information technology to property developers and their accountants and financial advisors. With a strong technical knowledge, Anna regularly provides direct and indirect tax advice on structuring of businesses and transactions, mergers and acquisitions, corporate reorganisations, sale of businesses, joint ventures and property developments, succession planning and liquidations. Current at 21 October 2011 Click here to expand/collapse more articles by Anna TANG.
 
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