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Division 40: Intellectual property paper


This paper starts with a short “Intellectual Property 101” component. It then considers:

  • the distinction between goodwill and IP, and the juridical boundaries of each
  • ownership of IP in labels, marks, bottle shapes, designs and names
  • tax treatments of copyrights, designs, marks and patents
  • tax treatment of plant and trading stock
  • restructuring plant and stock ownerships.

Author profile:

Campbell RANKINE
Campbell has practised law for the past 40 years, specialising in revenue law, with an emphasis on taxation of cross-border transactions, stamp duty, superannuation, capital gains taxes and similar advices, often advising other law firms and accountants. Prior to his admission he practised for 14 years as a Chartered Accountant. Campbell is currently undertaking his PhD thesis on taxation of trusts and their beneficiaries. He is a Member of many Taxation Institute Committees.
Current at 16 October 2007 Current at 22 October 2007 Click here to expand/collapse more articles by Campbell RANKINE.


This was presented at Tax Through the Bottom of a Glass .

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Division 40: Intellectual property

Author(s):  Campbell RANKINE

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