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 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
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