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Intellectual property - traps & opportunities paper


The development of IP can be extremely costly. Practitioners therefore need to focus on the best ways to maximise deductions. The commercialisation of IP through licensing and disposal also presents challenges, with different types of IP having different tax treatments. Examining the traps and opportunities for both costs and commercialisation, this paper focuses on:

  • cost write offs
  • balancing adjustments v capital gains/ losses
  • relevant IP laws
  • important terms of sale/purchase agreements.

Author profile:

Anthony Bradica CTA
Anthony is a Partner with Hall & Wilcox. He provides tax and legal advice to a diverse range of Australian and foreign owned corporate groups, specialising in income tax issues relating to acquisitions, restructures, divestments, and structuring inbound and outbound investments. Current at 18 March 2016 Click here to expand/collapse more articles by Anthony BRADICA.

This was presented at 45th Victorian State Convention: Finding buried treasure.

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