This paper focusses on case studies involving practical issues arising from the complex joint venture and partnership provisions, including when is a supply or acquisition made "on behalf of" another entity?
- What is the position when entities are acting as principals?
- What happens when entities join or leave the JV or partnership?
- What are the controversies and anti-avoidance issues?
This paper was also presented by Cathryn Ferraris at the GST Masterclass held in Perth on 25 November 2004.