Expenditure on the development and acquisition of IP
Member Price: $40.00
Non Member Price: $54.00
Publication date: 18 Jun 02
Source: QUEENSLAND DIVISION, TAXATION INSTITUTE OF AUSTRALIA
Abstract: This seminar paper discusses: distinguishing between income and capital, deductibility under Division 40, consolidations implications, royalty withholding tax, income tax reform proposals, research and development, stamp duty on IP acquisitions.
Author profile:
Geoff
MANN
Geoff is a Partner at Blake Dawson Waldron. His practice covers most areas of indirect tax law. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs as well as due diligence exercises. Geoff has practised in stamp duty for over 18 years, advising on a wide range of transactions and issues across all states and territories duties
legislation. Geoff’s multi skilling across tax areas, his dual legal and accounting qualifications, as well as his practical exposure to legal drafting put him in a unique position to address the issues arising in his
areas of practise.
Current at 25 September 2007
