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Earn-outs and other income tax issues for the vendor of a business presentation

Published on 24 Jul 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers: 

  • earn-out agreements from the vendor's perspective
  • issues in dealing with pre-CGT assets
  • sale of assets v sale of shares
  • use of rollovers in pre-sale structuring.

Author profile:

Greg Thompson CTA
Greg is an Associate Director in the Corporate and International Tax Division at BDO’s Melbourne office. Greg specialises in advising both corporate groups and large private business clients on a broad range of tax issues including group restructures, business acquisitions, capital gains tax, tax consolidations and international tax. Current at 24 July 2008 Click here to expand/collapse more articles by Greg THOMPSON.
 

This was presented at Reviewing Earn-Outs and other Practical Issues when Buying and Selling Businesses.

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