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New CGT treatment of earnout arrangements presentation

Published on 21 Sep 10 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Following the Government's announcement in the Budget that it will amend the law to deal with the CGT treatment of Earnout arrangements, the Assistant Treasurer released a Treasury consultation paper which sets out the proposed changes and seeks feedback on these proposed measures. This presentation covers:

  • what the Government proposes in its consultation paper
  • when will the ‘look through' approach apply, and when will it not apply?
  • what is a ‘standard earnout' arrangement and a ‘reverse earnout' arrangement, and how will they be treated?
  • how to deal with the retrospectivity of proposed changes
  • interaction between the proposed changes and the CGT discount, the CGT small business concessions, and consolidations.

Author profile:

Matthew Bartemucci
Current at 16 November 2009
 

 

Individual sessions

September tax update

Author(s):  Terri SYMONDS

Materials from this session:

Further details about this event:

 

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