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Providing ‘look-through’ CGT treatment to earnout arrangements

Published on 26 May 15 by THE TAX INSTITUTE

The Tax Institute welcomes the opportunity to make a submission to the Treasury in relation to the Tax and Superannuation Laws Amendment (2015 Measures No. 4) Bill 2015: CGT treatment of earnout rights Exposure Draft (Exposure Draft).

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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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