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Tax cases: 1999 AATA 1026: payment to partner held to be assessable

Published on 01 Mar 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

In a recent case, the AAT has confirmed that a partner was assessable on a payment made to him on retiring from a newly merged partnership.

Author profile:

Annamaria Carey
Annamaria is a Senior Tax Writer with ATP. She has 20 years experience in tax, spanning publishing, the ATO, commerce and the tax profession. Annamaria has been involved in formal liaison with the ATO and Treasury on a number of Committees including the Consolidation Joint Design Team. She has recently published a textbook on 'Consolidations - The Adviser's Guide' and has addressed a number of forums on consolidations. Current at 18 May 2004 Click here to expand/collapse more articles by Annamaria CAREY.
 
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