CGT treatment of earn-outs paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 18 May 10

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:
This paper covers:

  • earnouts
  • issues with the Commissioner's approach to earnouts
  • reverse earnouts
  • issues with the Commissioner's approach for a reverse earnout
  • how does overseas experience compare?
  • what are possible alternatives?

Author profiles:

Author Photo - Tim Sherman CTA
Tim Sherman CTA
Tim is a Tax Partner at King & Wood Mallesons. Tim practises in corporate and international tax and has experience in advising on the tax aspects of mergers and acquisitions, capital raisings and corporate restructures.
Current at 02 June 2014
Click here to expand/collapse more articles by Tim SHERMAN.
 
Grant ELLIS

 


This was presented at 3rd Annual Tax Forum.

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