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18 Oct 07 CGT: consequences of earnout arrangements - TR 2007/D10

This draft Taxation Ruling was released on 17 October 2007 for public comment by 30 November 2007. Its full title is "Income tax: capital gains: capital gains tax consequences of earnout arrangements".

The draft Ruling is concerned with the CGT consequences under Parts 3-1 and 3-3 of ITAA 1997 of standard and reverse earnout arrangements.

For a copy of TR 2007/D10, go here

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