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Tax Treatment of Partnerships and Joint Ventures

Published on 01 Mar 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Colin Munro gives a discussion of partnerships and joint ventures with a view to defining them either as entities in their own right or as structures simply comprised of members or co-owners.

Author profile:

Colin MUNRO
Colin is a Director in the firm Munro Doig, lawyers of West Perth, and has been a partner in large firms in Johannesburg and Perth. He holds the degrees BA, LLB and a (postgraduate) Higher Diploma in Tax Law. He is admitted to practice in Western Australia and the High Court of Australia. He practises in all aspects of revenue law and trusts. His practice focuses on the structuring of entities and transactions.
Current at 30 March 2005
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