Published on 22 Oct 13
by QUEENSLAND DIVISION, THE TAX INSTITUTE
So you’ve sold your business huh? But what have you really sold – trading assets, a trading entity, assets used in the business…? And what will you receive…and when? This paper covers:
- CGT on earnouts
- CGT concessions available
- treatment of scrip consideration.
Current at 10 January 2014
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