Published on 22 Oct 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper focusses on case studies involving practical issues arising from the complex joint venture and partnership provisions, including when is a supply or acquisition made "on behalf of" another entity?
- What is the position when entities are acting as principals?
- What happens when entities join or leave the JV or partnership?
- What are the controversies and anti-avoidance issues?
This paper was also presented by Cathryn Ferraris at the GST Masterclass held in Perth on 25 November 2004.