---
title: "Extract tax representations, indemnities and locked-box figures from an SPA"
url: "https://ailawframework.com/practice/taxation/extract-tax-representations-indemnities-and-locked-box-figures-from-an-s"
type: "task"
site: "AI Law Framework"
id: "A26-A20260923-3"
practice_area: "Taxation"
tier: "green"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Extract tax representations, indemnities and locked-box figures from an SPA

> Pull tax warranties, indemnities, conduct-of-claims and locked-box or completion-accounts tax lines into a table with clause references.

Canonical page: https://ailawframework.com/practice/taxation/extract-tax-representations-indemnities-and-locked-box-figures-from-an-s  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Green: AI drafts, lawyer checks |
| How AI is used | Pull tax warranties, indemnities, conduct-of-claims and locked-box or completion-accounts tax lines into a table with clause references. |
| What the lawyer must review | Read each clause with the definitions Check if 'tax' covers goods-and-services, value-added, sales or payroll tax; it changes risk |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

Read each clause with the definitions. A 'tax' definition that includes goods-and-services, value-added, sales or payroll tax changes the risk.

- What the AI does: Pull tax warranties, indemnities, conduct-of-claims and locked-box or completion-accounts tax lines into a table with clause references.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.

## Checks the lawyer makes

1. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
2. Verify every relied-on citation, figure and name against the source document.
3. The responsible lawyer approves the exact version before use.

## Sources

- [Harvey: The In-House Guide to AI for General Counsel, 23 June 2026](https://www.harvey.ai/blog/ai-for-general-counsel) (checked 2026-09-23)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Tax due diligence request list and issues register (share or business acquisition of an Australian private company)](https://ailawframework.com/precedents/taxation/tax-due-diligence-request-list-and-issues-register.md) | Checklist | Yellow | Buy-side tax due diligence request list and issues register for an Australian private company: income tax, Division 7A, GST, PAYG and super (with incoming director penalty exposure), state taxes and… |

Signed-in accounts can read the full text of each one.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/extract-tax-representations-indemnities-and-locked-box-figures-from-an-s/united-states.md) | Green |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*