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An Introduction to the Taxation of Intellectual Property in Australia

Published on 20 Feb 2008 | Took place at Swissotel, Sydney, NSW

This event, presented by leading intellectual property experts and taxation experts, gave an overview of the different forms of intellectual property and the tax consequences. It covered all forms of intellectual property and focused on the consequences of owning and exploiting intellectual property, disposing of intellectual property, the collection of tax in respect of intellectual property, and the structuring of ownership of intellectual property.

The conference was aimed at anyone wanting to learn more about this increasingly important area of taxation law (but not experts who practice in this area on a daily basis).

Topics covered included:

  • legal features of the different types of intellectual property (split between statutory rights and non-statutory rights)
  • different forms of intellectual property
  • tax consequences of exploiting intellectual property – treatment of proceeds
  • potential deductions arising from creating or exploiting intellectual property
  • tax consequences of disposing of intellectual property
  • structuring ownership of intellectual property
  • a case study.

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

Individual sessions

Different forms of intellectual property created by statute

Author(s):  James (Jim) COOPER

This paper covers:

  • copyright (including software, i.e. computer programs)
  • patents
  • registered designs
  • trade marks
  • other (circuit designs, plant varieties etc).
Materials from this session:

Different forms of intellectual property and allied rights not created by statute

Author(s):  Bruce GORDON

This paper covers:

  • unregistered trademarks
  • character rights
  • confidential information, trade secrets, know how, show how
  • goodwill.
Materials from this session:

The taxation treatment of proceeds from the exploitation of intellectual property

Author(s):  David J WILLIAMS

This paper covers:

  • treatment of proceeds from exploitation of the IP
  • tax by assessment
  • tax by withholding - RWT (royalties and non-residents)
  • what is a royalty (inc TR2007/D5)
  • operation of DTAs
  • effect of non-payment of RWT
  • assignment of the right to receive the royalty [cf ABB case].
Materials from this session:

Potential deductions arising from creating or exploiting IP

Author(s):  Kate WALTERS

This paper covers:

  • revenue v capital expenditure
  • interaction with the CGT Rules and Division 40
  • special Deductions and Concessional Schemes, including R&D and the various Film production incentives
  • blackhole expenditure
  • implications arising from tax consolidations.
Materials from this session:

Structuring ownership of intellectual property

Author(s):  Eddy MOUSSA

This paper covers:

  • ownership models - offshore and onshore
  • risk areas
  • emerging issues.
Materials from this session: