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Determining and treating sales proceeds paper


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.

Author profiles

Paul Banister CTA
Photo of author, Paul BANISTER Paul is a Chartered Accountant and a Partner at Grant Thornton, leading their tax division in Brisbane. He has over 30 years’ experience working with clients to help them navigate through complex and potentially risky tax and commercial issues. His expertise includes domestic and international tax planning, transaction advisory and support, superannuation structuring and advice, succession planning and estate planning. Paul has presented at many professional and business forums, both in Australia and internationally. He is a contributing author to Thomson Reuter’s Financial Planning Handbook. Paul is also the recipient of The Tax Institute’s SME Tax Adviser of the Year Award for 2016. - Current at 15 March 2021
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Karlene Sandaljian
Karlene is a Senior Account - Tax at Grant Thornton. - Current at 10 January 2014
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This was presented at Expanding Private Business Day 4: Exit Strategies .

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