Miscellaneous 2008

Partnerships

Source: National

Published Date: 21 Nov 2008

 

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.

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Individual Session

CGT and partnerships

Author(s): Christopher Knott
Materials from this session:

Details

  • Published By: Christopher Knott
  • Published On:21 Nov 2008
  • Took place at:Sheraton Noose resort & Spa

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2008

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