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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
Tim Sherman CTA

Lucas Tyszkievicz
Lucas works for Baker & McKenzie. - Current at 01 April 2012
This was presented at NSW 5th Annual Tax Forum .
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