CGT treatment of earn-outs paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 18 May 10


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.


This was presented at 3rd Annual Tax Forum.

Purchase all materials from this event

Get a 20% discount when you buy all the items from this event. To purchase individual items from this event, please see below.

Purchase individual materials from this event:

Consolidations for SME's
Author(s):  Paul LYON

Material from this session:

Recent decisions directly impacting on corporate taxpayers
Author(s):  Bob DEUTSCH

Budget review - Setting the scene for the future
Author(s):  Matt HAYES,  Tony MULVENEY

Material from this session:

Structuring a professional practice
Author(s):  Greg HAYES

Material from this session:

An update on the consolidation regime
Author(s):  Helen WICKER

Update on deductibility under section 8.1
Author(s):  Mark FRIEZER

Material from this session:

Author(s):  Mark WILKINSON

Material from this session:

Exiting a consolidated group - Traps for the unwary - What about GST?
Author(s):  Deborah Jenkins

Issues for expatriates - Are you still a resident ?
Author(s):  Sanjay WAVDE

The Tax Laws Amendment (Research & Development) Bill 2010: Response to second exposure draft
Author(s):  Kris GALE

An introduction to the TOFA regime
Author(s):  Simon JENNER

Current payroll tax issues for employers
Author(s):  J AFFORD,  Judy SULLIVAN

Part IVA - Mature anti-avoidance regime - A review of recent cases
Author(s):  Adam GIBBS

The state of trust tax play
Author(s):  Ken SCHURGOTT

Material from this session:

Recent tax & FBT issues arising from remuneration packaging and arrangements
Author(s):  Elizabeth LUCAS

ATO guidelines for accessing professional accounting advisors' papers
Author(s):  Peter POULOS

Business succession and SMEs
Author(s):  Scott TREATT,  Bill SHEW

Material from this session:

Role of accounting standards in TOFA
Author(s):  Tracey RENS

Material from this session:

NSW duties I - Landholder duty and changes to transfer duty
Author(s):  Anastasia TSEKOURAS

Estate planning
Author(s):  Andrew FRANKLAND

Material from this session:

TOFA and tax consolidation interactions
Author(s):  Julian CHENG

NSW duties II - Introduction of general anti-avoidance provisions and changes to mortgage duty
Author(s):  Andrew RIDER

Implementing TOFA in a large corporation
Author(s):  Mark BRADFORD,  Gavin MARJORAM

Material from this session:

CGT treatment of earn-outs
Author(s):  Grant ELLIS,  Tim SHERMAN

Material from this session:

Australia's international tax system - Outbound investment
Author(s):  Jane MICHIE

Managing losses - Traps for the unwary
Author(s):  Dale BOCCABELLA

Author(s):  Richard J FRIEND

Material from this session:

Tax administration without borders
Author(s):  Howard ADAMS,  Glenn WILLIAMS

Material from this session:

An update on changes to Australia's international tax system - Inbound investment
Author(s):  Tony CLEMENS,  Jonathan Malone,  James Nickless

Thin capitalisation, transfer pricing and debt deductions
Author(s):  Christian HOLLE,  James Nickless,  Robert PFEIFFER

GST - The changes operating from 1 July 2010
Author(s):  Gina LAZANAS

Author(s):  Scott MCGILL

Material from this session:

Further details about this event:

Copyright Statement