Published on 05 Oct 01
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
The purpose of this seminar paper is to give practitioners an overview of specific considerations faced by any small business operators who choose to trade as a Sole Trader or a Partnership.
Roger is a Tax Consulting partner at Barrington Partners prior to which he was with two international firms of Chartered Accounts and the Australian Taxation Office. Roger has been personally involved in obtaining several product rulings and through his involvement in the National Tax Practitioners Committee of the Institute of Chartered Accountants is also actively involved in the consultative and lobbying process of that body. Roger is a regular and sought after speaker for the Institute and other professional bodies.
Current at 5 December 2006 Current at 07 December 2006
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Current at 19 November 2004