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.
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