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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:

Dr Campbell Rankine CTA
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 21 June 2012 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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Individual sessions

Division 40: Intellectual property

Author(s):  Campbell RANKINE

Materials from this session:

Keynote address: Shed's Brewery - A taxing lifestyle business

Author(s):  Willie SIMPSON

Materials from this session:

Wine and whiskey - Are they super businesses?

Author(s):  Matthew TOL

Materials from this session:

"A day on the bog with Bill Lark"

Author(s):  Bill LARK

Materials from this session:

Turning water into wine


Materials from this session:

Is your client's product destined to sail the seven seas?

Author(s):  Kerrie SADIQ

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