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Partnerships presentation

Published on 21 Nov 08 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what does a partner have?
  • asset of the partnership
  • consequence of asset being partnership property
  • excluding partners having an interest in partnership property
  • nature of interest in each asset
  • cases in favour of quantification
  • cases against quantification
  • Section 108-5(2)(d) asset
  • when is there a different value to a 108-5(2)(c) asset?
  • variation to trading profit
  • Section 106-5(1)
  • small business concessions.

Author profile:

Christopher Knott
Christopher works for Fox Tucker Lawyers. Current at 01 June 2011 Click here to expand/collapse more articles by Christopher KNOTT.
 

This was presented at Conquering CGT.

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