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  Miscellaneous 2012

Earnouts

Source: New South Wales

Published Date: 17 May 2012

 

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This paper covers:

  • what is an earnout?
  • the key issue in relation to the tax treatment of earnouts - should an earn-out right be treated as property for tax purposes?
  • issues with the Commissioner not accepting look-through approach under the existing legislation
  • summary of the development of the taxation treatment of earnouts
  • submissions in relation to the proposals paper.
Author(s)

Individual Session

Earnouts

Author(s): Tim Sherman CTA , Lucas Tyszkiewicz
Materials from this session:

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