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Licensing in agribusiness - the hidden traps paper

Published on 06 May 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Consulting to primary producers involves more than advice on land, livestock and equipment transactions. With the use of case studies and examples, this paper details some of the practical problems involving intangible assets within the agribusiness industry, including the CGT, GST and stamp duty issues.

It examines the topical issues of the purchase, transfer and sale of:

  • water licences
  • rock lobster/fishing licences
  • trademarks.

The paper also provides insight into the treatment of the leasing of various primary production assets including licences and vineyards.

Author profile:

Garry Winter CTA
Garry heads Kelly & Co's Tax Law Group within its Corporate and Commercial Section. He advises in all areas of State and Federal tax law including international taxation arrangements, employee share schemes, superannuation, CGT, GST, taxation disputes, corporate and business structuring and restructuring, stamp duty and other indirect taxes. Garry is a member of the Taxation Institute's SA Technical Committee and the Law Council of Australia’s Taxation Committee. Current at 01 June 2008 Click here to expand/collapse more articles by Garry WINTER.
 

This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley.

Get a 20% discount when you buy all the items from this event.

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