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Earnouts presentation

Member Price: Free
Non Member Price: $15.00

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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 is a Senior Legal Counsel at Minter Ellison and practises in all areas of taxation law, with a particular focus on CGT, business structures, GST and stamp duty. Paul is a member of the Institute's SA Technical Resource Committee, and represents that committee on RevenueSA's SA State Taxes Liaison Group. He is also a member of the Institute's national Not-for-profit Technical Committee, and an active member of the Taxation Committee of the Law Council of Australia. - Current at 03 December 2020
Click here to expand/collapse more articles by Paul INGRAM.

 

This was presented at 47th South Australian Convention .

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