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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:

Author Photo - Cameron Rider FTI
Cameron Rider FTI
Cameron is a Partner at PwC, practising in tax controversy and corporate tax. He was a Professor of Taxation Law at the Melbourne University Law School, and still teaches a course on Mineral and Petroleum Tax. Current at 12 February 2016 Click here to expand/collapse more articles by Cameron RIDER.

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