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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

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

Earnouts paper

Author profiles

Tim Sherman CTA

More by Tim SHERMAN

Lucas Tyszkievicz

This was presented at NSW 5th Annual Tax Forum .

Individual sessions

Carbon Tax – What you need to know

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Carbon Tax – What you need to know presentation

Role of the Commonwealth Ombudsman in investigating complaints about tax administration

Materials from this session:

Role of the Commonwealth Ombudsman in investigating complaints about tax administration presentation

Land holder duties

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Land holder duties paper

Land holder duties presentation

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

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“There in spirit” powers of attorney in the SME context paper

Earnouts

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Earnouts paper

Earnouts presentation

GST and refunds

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GST and refunds paper

GST and refunds presentation

Contracting with individuals: The importance of getting it right and the risks of getting it wrong!

Materials from this session:

Contracting with individuals: The importance of getting it right and the risks of getting it wrong! paper

Contracting with individuals: The importance of getting it right and the risks of getting it wrong! presentation

NFP sector reform: The impact on sector participants and tax advisers

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NFP sector reform: The impact on sector participants and tax advisers paper

NFP sector reform: The impact on sector participants and tax advisers presentation

The promoter penalty regime – How the ATO is applying it in practice

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The promoter penalty regime – How the ATO is applying it in practice paper

The promoter penalty regime - How the ATO is applying it in practice presentation

Trusts

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Trusts paper

Trusts presentation

Part IVA - A practitioner’s perspective

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Part IVA - A practitioner’s perspective presentation

Superannuation - Gearing

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Superannuation - Gearing paper

Superannuation - Gearing presentation

Superannuation - Gearing

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Superannuation - Gearing paper

Tax consolidation: Rights to future income and residual tax cost-setting rules - The prequel, the main feature, and the sequel…

Materials from this session:

Tax consolidation: Rights to future income and residual tax cost-setting rules - The prequel, the main feature, and the sequel paper

The changes to the tax consolidation regime presentation

Current tax issues impacting financial reporting

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Current tax issues impacting financial reporting paper

Current tax issues impacting financial reporting presentation

Optimising capital management

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Optimising capital management paper

Capital management presentation

ESAS

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ESAS paper

ESAS presentation

Employers’ obligations to make superannuation contributions - Are you complying?

Materials from this session:

Employers’ obligations to make superannuation contributions - Are you complying? paper

Superannuation contribution obligations of employers presentation

Property transactions CGT, income tax and GST considerations

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Property transactions CGT, income tax and GST considerations paper

Structuring property ventures presentation

Managing risk in the SME market

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