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Earnouts paper

Published on 01 May 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the ATO view (separate asset approach)
  • the proposed legislative solution (look through approach).

Author profile:

Paul INGRAM
Paul Ingram FTIA is a Partner of Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the National Technical CGT subcommittee, the Taxation Committee of the Law Council of Australia, and represents that committee on RevenueSA's Liaison Group.
Current at 24 March 2009 Current at 12 May 2009 Click here to expand/collapse more articles by Paul INGRAM.
 

 

This was presented at 47th South Australian Convention .

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Individual sessions


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