Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2004

Taxation aspects of creating and exploiting intellectual property convention

Source: TAS

Published Date: 11 Sep 2004

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

This paper overviews the tax implications of common issues encountered in dealing with intellectual property (IP), including the acquisition or creation of IP, and exploitation or disposal of IP. Topics covered include:
- what IP is
- deductions for expenditure on IP
- income from exploitation and disposal of IP
- royalty withholding tax and transfer pricing
- GST and stamp duty consequences of dealing with IP.
Author(s)

Individual Session

Tax aspects of creating and exploiting intellectual property

Author(s): Joanne Woodcock
Materials from this session:

Download

Details

  • Published By: Joanne Woodcock
  • Published On:11 Sep 2004
  • Took place at:Country Club Resort, Launceston

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced 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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Miscellaneous 2004

Share this page