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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 has specialised in providing taxation advice to 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. He also consults extensively to other accounting and legal practices on various taxation issues. As a taxation specialist, Brian has extensive academic and other lecturing experience. Current at 20 May 2015 Click here to expand/collapse more articles by Brian J RICHARDS.
 

This was presented at Advising the Advisors.

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