This presentation covers:
- what is an earn-out?
- old ATO view
- accessing new law
- timing of transaction
- CGT concessions
- not all concessions work
- small business restructure roll-over.
Capital Gains Tax (CGT)
2016
CGT developments - Earn-outs and small business roll-overs
Source: Victoria
Published Date: 14 Sep 2016
Details
- Published By: Mark Pizzacalla CTA, Gary Poon CTA
- Published On:14 Sep 2016
- Took place at:BDO, Melbourne
The material is copyright. Apart any fair dealing for the purpose 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.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
Copyright Statement
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags
Capital Gains Tax (CGT)
2016
Share this page