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, CTA is a Partner at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and previously represented that committee on the ATO's Not-for-Profit Advisory Group. He is also an active member of the Taxation Committee of the Law Council of Australia.
- Current at
28 September 2017