Published on 05 Sep 08
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- CGT comparisons: earnouts, rental guarantees
- income tax deductibility (esp. deemed supplies/Div 72)
- timing rules (invoices, sales).
Peter Green FTIA is a Partner at the Sydney office of Mallesons Stephen Jaques. Peter specialises in revenue law, including income tax, capital gains tax, stamp duty Australia-wide and GST. Peter is the joint author of the third edition of Principles of Income Taxation.
- Current at
06 May 2009