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Discussion paper on issues concerning earnout arrangements

Published on 01 Nov 18 by THE TAX INSTITUTE

The Tax Institute is concerned with the approach the ATO is taking to earnout arrangements and interpreting earnout rights as if they create a ‘separate asset’ and, in particular, that this would create differing tax outcomes in respect of earnout arrangements. The Tax Institute does not agree with this position. Our submission addresses the questions in the Discussion Paper with this in mind.

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The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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