Full Record

"A fair crack of the WIP"
Record ID:
26532
Format:
LIJ Article
Year:
2000
Source:
LIJ (2000) 74 No 10
Date_of_entry:
10/11/2000
Legislation:
A New Tax Sysytem (Goods and Services Tax) Act 1999, s 184-5
Notes:
The tax treatment of work in progress (WIP) on a change in the constitution of a professional partnership may result in double taxation. The tax position of the vendor and purchaser of an interest in WIP is set out and some solutions to the problems of uncertainty, inequity and double taxation offered ; Special section on GST and WIP ; Option 2 of the Ralph Report is entitled "A Tax System Redesigned"
Section:
Special Issue
Month:
November


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