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On 12 May 2010, as part of the 2010-11 Budget announcements, the former Assistant Treasurer announced "look-through" treatment for earnout arrangements to simplify sale of business assets.

This change will apply to earnout arrangements any taxpayer enters into on or after Royal Assent of the amending legislation. Optional transitional relief will be provided, in certain cases, back to 17 October 2007 - the date of release of a relevant ATO draft ruling (TR 2007/D10).

For the ATO administrative treatment pending passage of the amending legislation (yet to be introduced into Parliament), go here


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