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The use of Everett assignments in modern-day partnerships paper

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Published on 22 Aug 19 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • what has happened in the 39 years since the High Court’s decision in 1980?
  • what is ATO's current position – can Part IVA potentially apply?
  • what are the advantages & disadvantages?
  • where does this leave professionals?

 

 

Author profile

Michael Butler CTA
Michael is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. - Current at 22 September 2021
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This was presented at 52nd Western Australia State Convention .

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The use of Everett assignments in modern-day partnerships

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