Published on 11 Jul 13
by TASMANIAN DIVISION, THE TAX INSTITUTE
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.
Campbell is a Chartered Accountant and
Barrister and Solicitor who specialises in complex taxation and
trust issues. The taxation issues extend to income tax (including
CGT, and the Australian attribution on foreign income), as well as
stamp duties and other indirect taxes. He is a regular presenter to
specialist taxation groups in South Australia and nationally.
- Current at
30 August 2017