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COVID-19 has cast uncertainty around the value of an earn-out where the business’ financial performance is being impacted by current abnormal trading conditions, either adversely or favorably.
From 1 July 2016 it is presumed that the vendor of real property is a non-resident and the purchaser will be obliged to withhold 10% of the proceeds, register for withholding tax (WHT) and pay it to the Australian Taxation Office (ATO)unless a Clearance Certificate has been obtained prior to settlement.
The valuation and appropriate treatment of entitlements in Employee Share Schemes (“ESS Interests”) is a frequent issue in the determination of financial matters on relationship breakdown but causes significant complexities.