shopping_cart

Your shopping cart is empty

Earnouts presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 May 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what are earnouts?
  • tax - two different approaches
  • history of tax treatment
  • ATO takes separate asset approach
  • separate asset approach - problems
  • developments to date
  • mechanics - the cost recovery method.

 

 

 

Author profile

Paul Ingram CTA
Paul Ingram, CTA is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, but with a particular focus on CGT, business structures, GST and stamp duty. Paul is the Deputy Chair (SA) of the of the Taxation Committee of the Law Council of Australia, as well as a member of The Tax Institute's National Not-for-profit Technical Committee. He previously (and for some years) represented the Institute at RevenueSA's SA State Taxes Liaison Group. - Current at 30 September 2026
Click here to expand/collapse more articles by Paul INGRAM.

 

This was presented at 47th South Australian Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Wealth creation in superannuation: The tensions

Author(s):  Harry PATSIAS

Materials from this session:

SGC liabilities – Why you don’t want to get it wrong

Author(s):  Alex Reade

Materials from this session:

Unveiling current thinking on business stuctures

Author(s):  Grantley STEVENS,  Nick WILKINS

Materials from this session:

Getting blood from stones: ATO recovery action

Author(s):  Will MARRYAT

Materials from this session:

Landholder duty – Three years on

Author(s):  Brett ZIMMERMANN

Materials from this session:

Employer remuneration

Author(s):  John RAWSON

Materials from this session:

Debt forgiveness – Is it really that scary?

Author(s):  Julie VAN DER VELDE

Materials from this session:

Capital v revenue in unusual circumstances

Author(s):  Tim SANDOW

Materials from this session:

Tax reform agenda - Key issues

Author(s):  Robert JEREMENKO

Materials from this session:

Earnouts

Author(s):  Paul INGRAM

Materials from this session:

Part IVA - With small business slant

Author(s):  Graeme S COOPER

Materials from this session:

Transfer pricing and thin capitalisation

Author(s):  Michelle Fardone

Materials from this session:

Partnerships: Common errors and misconceptions

Author(s):  Alistair Hutson,  Van Truong

Materials from this session:

Further details about this event:

 

Copyright Statement