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CGT treatment of earn-outs paper

Published on 18 May 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • earnouts
  • issues with the Commissioner's approach to earnouts
  • reverse earnouts
  • issues with the Commissioner's approach for a reverse earnout
  • how does overseas experience compare?
  • what are possible alternatives?

Author profiles:

Author Photo - Tim SHERMAN
Tim SHERMAN
Current at 15 June 2011 Click here to expand/collapse more articles by Tim SHERMAN.
 
Grant ELLIS
Current at 06 July 2010

This was presented at 3rd Annual Tax Forum .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Budget review - Setting the scene for the future

Author(s):  Matt HAYES,  Tony MULVENEY

Materials from this session:

Structuring a professional practice

Author(s):  Greg HAYES

Materials from this session:


Update on deductibility under section 8.1

Author(s):  Mark FRIEZER

Materials from this session:












Role of accounting standards in TOFA

Author(s):  Tracey RENS

Materials from this session:





Implementing TOFA in a large corporation

Author(s):  Mark BRADFORD,  Gavin MARJORAM

Materials from this session:





Tax administration without borders

Author(s):  Howard ADAMS,  Glenn WILLIAMS

Materials from this session:





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