shopping_cart

Your shopping cart is empty

Taxation issues in the development of intellectual property

Publication date: 01 May 07 | Source: GOOD COMPANIES

Issue: Vol. 59 no.4 2007

Pages: pp.236-242

Abstract:
Expenditure incurred to create and/or own intellectual property rights or for the use or enjoyment of existing intellectual rights may be deductible under s 8-1 of the Income Tax Assessment Act 1997.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profiles

Teresa Dyson
Photo of author, Teresa DYSON Teresa Dyson is a professional company director who has enjoyed a long career as a tax adviser, previously as a tax partner at each of Ashurst and Deloitte and as a Consultant at McCullough Robertson. Now Teresa has a broad portfolio of directorships, including as a non-executive director and Audit & Risk Committee Chair of ASX-listed Seven West Media Ltd and Genex Power Ltd. Teresa is also a director of Energy Queensland Ltd, Energy Super, Power & Water Corporation (NT) and Deputy Chair of the Gold Coast Hospital & Health Board, and a member of the Foreign Investment Review Board, the Takeovers Panel and the National Housing Finance & Investment Corporation. Teresa is also a member of the boards of not-for-profit entities including UN Women National Committee Australia, Opera Queensland and Foundation for Alcohol Research & Education. Teresa has had a broad legal practice advising on taxation issues affecting infrastructure, financial structuring, social infrastructure and taxation law. Teresa has previously been Chair of the Board of Taxation and Chair of the Law Council of Australia, Business Law Section and was named Woman Lawyer of the Year in 2011 by the Women Lawyers Association of Queensland. - Current at 02 November 2018
Click here to expand/collapse more articles by Teresa DYSON.
Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 25 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. - Current at 16 June 2017
Click here to expand/collapse more articles by Geoff MANN.