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Earnouts paper


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 CTA
Tim Sherman CTA
Tim is a Tax Partner at King & Wood Mallesons. Tim practises in corporate and international tax and has experience in advising on the tax aspects of mergers and acquisitions, capital raisings and corporate restructures. Current at 02 June 2014 Click here to expand/collapse more articles by Tim SHERMAN.
Lucas Tyszkievicz
Lucas works for Baker & McKenzie. Current at 01 April 2012

This was presented at NSW 5th Annual Tax Forum.

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

Individual sessions

Carbon Tax – What you need to know

Author(s):  Chris LEACH

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Role of the Commonwealth Ombudsman in investigating complaints about tax administration

Author(s):  Simon Passlow

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

Author(s):  Therese CATANZARITI

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Part IVA - A practitioner’s perspective

Author(s):  Judy SULLIVAN

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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

Materials from this session:

State revenue

Author(s):  David KL RAPHAEL

Materials from this session:

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