Published on 01 May 14
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation covers:
- what are earnouts?
- tax - two different approaches
- history of tax treatment
- ATO takes separate asset approach
- separate asset approach - problems
- developments to date
- mechanics - the cost recovery method.
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
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