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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.