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Partnerships

Published on 04 Jul 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses issues in partnerships, including: Who is the taxpayer?; Disposal of partnership interest; Goodwill; Small business CGT concessions; Depreciable assets; Entry & exit of partners - GST; Going concern provisions; Disposal and acquisition of WIP.

Author profile

Brian Richards CTA
Brian of Richards Advisory has specialised in providing taxation advice to accounting and legal practitioners in respect of a wide range of business clients for approximately 40 years. His particular taxation specialty areas include business restructuring, intellectual property transactions, CGT issues and tax planning matters. As a taxation specialist, Brian has extensive academic and other lecturing experience. - Current at 23 May 2017
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This was presented at Advising the Advisors .

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