Capital gains tax: 'GP Links' Amalgamation Incentive Payments

The Stage One incentive payment is to assist a practice to investigate the costs, benefits and feasibility of amalgamation. The practice must certify that the payment will be spent only on the investigation of amalgamation options. The recipient must provide to the DHAC a report listing the benefits of amalgamation. 2. The Stage Two incentive payment is to assist the practice with costs associated with the actual amalgamation. The payment is made in advance of the actual amalgamation of the practice (that is, physical collocation of the amalgamating practices).