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Partnerships: an effective tax tool

Published on 04 Dec 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses partnerships, with a focus on: what is a partnership, comparison with a joint venture, comparison with a tax law partnership, taxation implications of a partnership, CGT for partnerships and partners, new applications in the context of CGT concessions and SMEs, and taxation implications of the formation and reconstitution of a partnership.

Author profile:

Joe LOMBARDO
Joe is a KPMG Tax Partner who has extensive experience advising on debt forgiveness and similar transactions. Joe is a member of the NSW State Council and Education Committee for the Taxation Institute.
Current at 10 September 2004
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Partnerships: an effective tax tool

Author(s):  Joe LOMBARDO

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