Resources joint ventures are normally unincorporated. This paper explores the unincorporated joint venture from a legal and tax perspective, including:
- the features of an unincorporated joint venture
- the unincorporated joint venture versus other structures
- establishment of an unincorporated joint venture
- operation of an unincorporated joint venture
- exit from an unincorporated joint venture
- income tax, GST and stamp duty issues specific to an unincorporated joint venture.