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Earnouts paper

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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

Tim Sherman CTA
Photo of author, Tim SHERMAN 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 September 2013
Click here to expand/collapse more articles by Tim SHERMAN.
Lucas Tyszkievicz
Lucas works for Baker & McKenzie. - Current at 11 May 2012

 

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