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Partnerships and sole traders

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

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.

Author profiles

Roger SULLIVAN
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

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Donna THORNTON

 

Individual sessions

Partnerships and sole traders

Author(s):  Roger SULLIVAN,  Donna THORNTON

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