Tax planning: joint ventures

Article Abstract:

Joint ventures, whether unit trusts, incorporated or unincorporated, are governed by their founding agreement. The term 'joint venture' describes several legal relationships in Australia. Joint ventures which are not partnerships must file tax returns, each joint venturer making their own tax decisions, since no arrangement binds other venture partners. To insure joint venture rather than partnership status, document a resonably arguable position and

Methods, Taxation, Tax planning, Practice, Joint ventures, Accounting firms, Accounting services

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Green investing - a growing concern?

Article Abstract:

Funds invested in environmentally responsibile funds should bring a profit as well as fitting the investor's level of desire for ethical investments. Investment advisors have various means for screening out undesirable investments and pinpointing environmentally desirable ones. Various investment advisors' management technique and Internet sites are included.

Management, Business, Cover Story, Environmental aspects, Securities industry

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Court in the act

Article Abstract:

An analysis of the judgement made in the Australian Federal Courts, in May 2000, over the investment of self-managed superfunds is presented. The decision made by the courts has implications for other investment advisers.

Australia, Cases, Investments, Investment companies, Pensions

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