Published on 18 Oct 02
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses partnership issues, with a focus on: formation - loan versus joint venture, work in progress, entries and exits, gst and stamp duty issues, changing profit sharing ratios/salaries, dissolution/retirement/succession issues, partner's access to CGT concessions.
Please note that Andrew Shaw presented an updated version of this seminar in Perth on 28 February 2003. Click here to view the materials from that seminar.
Current at 15 June 2009
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