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 11 March 2009 Current at 02 April 2009
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