This presentation covers:
- overview of income tax treatment of new IP assets emerging from innovation activity
- treatment of website development costs (TR 2016/D1)
- treatment of receipts from computer software (TR 93/12, note also TR 2014/1 on contingent receipts)
- looking at Australia's strategic focus, and what other legislative levers can be pulled?
- other countries' innovation agendas
- other specific areas of need.