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  Miscellaneous 2010

Using contract law to manage capital gains tax exposures

Source: Victoria

Published Date: 3 Mar 2010

 

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Tax is levied on capital proceeds from CGT events as defined by tax law; but the when, which and what of the CGT event is often a matter of contract law rather than tax law. Contract law determines the time and identity of the event, and the value of the capital proceeds. This paper considers:
  • using contracts to determine timing of disposals
  • using earn-out contracts to defer receipt of capital proceeds
  • using contracts to choose the relevant CGT event
  • amendments, novations and assignments of contracts.
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Using contract law to manage capital gains tax exposures

Author(s): Cameron Rider
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  • Published By: Cameron Rider
  • Published On:3 Mar 2010
  • Took place at:Melbourne Convention & Exhibition Centre

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2010

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