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Earnouts paper

Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is an earnout?
  • the key issue in relation to the tax treatment of earnouts - should an earn-out right be treated as property for tax purposes?
  • issues with the Commissioner not accepting look-through approach under the existing legislation
  • summary of the development of the taxation treatment of earnouts
  • submissions in relation to the proposals paper.

Author profiles:

Author Photo - Tim SHERMAN
Tim SHERMAN
Current at 15 June 2011 Click here to expand/collapse more articles by Tim SHERMAN.
 
Lucas Tyszkiewicz
Current at 13 July 2014

This was presented at NSW 5th Annual Tax Forum .

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

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Role of the Commonwealth Ombudsman in investigating complaints about tax administration

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"There in spirit" powers of attorney in the SME context

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Part IVA - A practitioner’s perspective

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Superannuation - Gearing

Author(s):  Graeme COLLEY

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Managing risk in the SME market

Author(s):  Michael CRANSTON

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Practice statement PSLA 2011/29 - Exercise of the Commissioner’s discretion under Section 109RB

Author(s):  Mathew UMINA

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TOFA - Three years in

Author(s):  Julian CHENG

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State revenue

Author(s):  David KL RAPHAEL

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