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An update on earnouts paper

Published on 19 May 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • historical tax treatment
  • proposed legislative amendments
  • international comparison
  • Where do we go from here?

Author profile

Brendon Lamers ATI
Photo of author, Brendon Lamers Brendon is a Partner within Clayton Utz's Tax Practice. Brendon has over 20 years' experience advising on a broad range of tax issues in the areas of infrastructure, property and M&A. He advises governments, funds (both local and foreign) and Australian companies on managing tax issues in the context of transactions. He is often sought after by clients on his expertise in providing commercial tax advice specifically in infrastructure and property. - Current at 15 June 2022
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This was presented at 4th Annual Tax Forum .

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Individual sessions


Superannuation compliance, focusing on SMSFs

Author(s):  George SAMARAS

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Tax debt - Managing, negotiating, disputing

Author(s):  Paul Kruspe

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The other Part IVA - Departure prohibition orders

Author(s):  Therese CATANZARITI

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R&D - Tax offset

Author(s):  Ian Ross-Gowan

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Emerging themes and observations

Author(s):  Denis MCCARTHY

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Anti-deferral regime reform

Author(s):  Neil BILLYARD

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Part IVA - How the ATO see it

Author(s):  Des MALONEY

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