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Discussion paper on issues concerning earnout arrangements
Published on 01 Nov 18 by THE TAX INSTITUTE
The Tax Institute is concerned with the approach the ATO is taking to earnout arrangements and interpreting earnout rights as if they create a ‘separate asset’ and, in particular, that this would create differing tax outcomes in respect of earnout arrangements. The Tax Institute does not agree with this position. Our submission addresses the questions in the Discussion Paper with this in mind.