Published on 06 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers how the taxation of intangible property is treated and whether it is any different to tangible property. Topics covered include:
- the different forms of intellectual property including water rights, emerging forms of intangible property, trade marks, goodwill and copyright, confidential information, computer software
- what falls outside the capital allowances regime?
- planning issues (eg. asset protection and income splitting)
- exploitation of intangibles, including special deduction and CGT rules
- black holes.
Roan is a Partner of Deloitte. He has over 20 years commercial experience, and has been
with Deloitte for 15 years. Roan provides taxation advice to organisations in a diverse range of industries. His portfolio of tax clients includes prominent organisations involved in media, private equity, and manufacturing.
Current at 14 November 2005