有个问题和高手请教，手上有个小公司 的股份，卖给收购方了。 收购日拿了对价包括收购方的股份和现金，同时规定半年后可以有earn out payment. 现在半年到了， 如果现在拿earn out payment ，怎么交税， 是不是再等半年后再让收购方付钱， 可以享受50%的折扣啊？ 税务上的依据是什么？
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earn out 是在sale contract date那一年缴税，属于sale proceeds的一部分。收到earn out的时候不缴税。
但是如果earn out 没有拿到，需要amend sale contract那一年的tax return，去掉earn out payment。
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CGT event always is based on the date of contract. When is the date of contract, when is the time to count CGT.
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那这个cgt event date 是 meet milestone 的 date， 也就是现在？
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我看了下，这个是有个special ruling的，要比earn out right 作为单独的cgt asset
, 不过2010年说要采用新的look through approach,
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It is a very complex area. I've reviwed some current legislations and the tax office rulings and come to the following conclusion, not sure if it's 100% correct.
1. When you enter into a contract for disposal , CGT event A1 will happen. The proceeds from this event will include the cash received and the market value of the shares transferred to the you. In accordance with paragraph 13 of TR 2007/D10, the proceeds will also include the market value of the earnout right, as worked out at the time of the original A1 CGT event.
2. When you receive the ear-out payment, the ownership of an earnout right will come to an end, a CGT event C2 (about cancellation, surrender and similar endings) under section 104-25 will happen.
3. The earn-out right would need to be held for at least 12 months at the time of the payment for the capital gain to qualify for the discount. Hence if your right is just covered for 6 months, you are not qualified for the 50% CGT discount even if it's paid to you after 1 year.
4. There is still no sign of legislation to change the CGT treatment of earn-outs to adopt a “look-through” approach to earnout arrangements However the Tax Office has released details of its administrative treatment for earnouts pending the introduction of the legislation. This will allow you to choose to apply the proposed look-though treatment for earnout arrangements if you entered into between 12 May 2010 and the date of Royal Assent of amending legislation. More detail:
http://www.ato.gov.au/taxprofessionals/content.aspx?doc=/content/00243365.htm
5. Also refer to TR 2007/D10 for examples of the calculation methodology in relation to standard earnout right receipts.
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