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Using contract law to manage capital gains tax exposures paper


Tax is levied on capital proceeds from CGT events as defined by tax law; but the when, which and what of the CGT event is often a matter of contract law rather than tax law. Contract law determines the time and identity of the event, and the value of the capital proceeds. This paper considers:

  • using contracts to determine timing of disposals
  • using earn-out contracts to defer receipt of capital proceeds
  • using contracts to choose the relevant CGT event
  • amendments, novations and assignments of contracts.

Author profile

Cameron Rider FTI
Photo of author, Cameron RIDER Cameron Rider, FTI, is a Special Counsel at Greenwoods & Herbert Smith Freehills practising in corporate and international tax. He was a professor, and still teaches, at the Law School at the University of Melbourne. - Current at 05 May 2018
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