Capital Gains Tax (CGT) 2013

Determining and treating sales proceeds

Source: QLD

Published Date: 22 Oct 2013

 

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So you’ve sold your business huh? But what have you really sold – trading assets, a trading entity, assets used in the business…? And what will you receive…and when? This paper covers:

  • CGT on earnouts
  • CGT concessions available
  • treatment of scrip consideration.

Individual Session

Determining and treating sales proceeds

Author(s): Paul Banister , Karlene Sandaljian

Details

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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Capital Gains Tax (CGT) 2013

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