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Intangible property presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 06 Apr 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation 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.

Author profile

Roan FRYER
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
Click here to expand/collapse more articles by Roan FRYER.

 

This was presented at 21st National Convention: Beyond the Sea .

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

Individual sessions

Section 8-1: Making certain that you receive what you are entitled to

Author(s):  Allan W BLAIKIE

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A new relationship with the tax profession

Author(s):  Michael D'ASCENZO

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Understanding your trust deed

Author(s):  John CIARDULLI,  Rob JEREMIAH

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Effective implementation of a tax plan

Author(s):  AH (Tony) SLATER

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Debt equity rules: emerging issues

Author(s):  Ernie CHANG

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Capital allowances

Author(s):  Michael HENNESSEY

Materials from this session:

Non-resident beneficiaries - income tax

Author(s):  Terry MURPHY

Materials from this session:

International tax reform - three years on

Author(s):  Richard SHADDICK

Materials from this session:

Intangible property

Author(s):  Roan FRYER

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Should you be moving on from Service Trusts?

Author(s):  William (Bill) D THOMPSON

Materials from this session:

"Market Value" - important, relevant, critical

Author(s):  Jim MCMILLAN

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The tax consequences of Employee share plans

Author(s):  Sarah BERNHARDT

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Superannuation - Current issues in the contributions phase

Author(s):  Allan MCPHERSON

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Expanding your business offshore

Author(s):  Con TRAGAKIS

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GST and property

Author(s):  Graeme COTTERILL

Materials from this session:

You've worked hard to earn it; Keeping it is even harder - Structuring for asset protection

Author(s):  Mark WEST

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The major continuing compliance issues for ATO on Consolidations

Author(s):  Peter COAKLEY

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The anti-avoidance provisions other than Part IVA - How relevant are they to your property dealings?

Author(s):  Mark ROBINSON

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Tax Traps for SME loans

Author(s):  Andrew O'BRYAN

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Will my deductions be disallowed under Division 16D or s51AD or the new rules replacing them?

Author(s):  Michael WILEY

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What is "best practice" for Practice Management?

Author(s):  Neil EARLE

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The current imputation system - Traps and opportunities

Author(s):  Jane MADDEN

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Property Syndication - The Income Tax and GST Issues

Author(s):  Lachlan R WOLFERS

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How fixed is your trust - can you assume that it will survive a change of the ATO's present view?

Author(s):  Karen ROOKE

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Professional Liability - Minimising the risk of adverse civil consequences for tax practitioners

Author(s):  Jennifer BATROUNEY

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Living with ROSA - implications of the self-assessment changes for tax practitioners

Author(s):  Stephen GRAW

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CGT - old chestnuts and emerging issues

Author(s):  Gordon S COOPER

Materials from this session:

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