shopping_cart

Your shopping cart is empty

  • Home
  • Expenditure on the development and acquisition of IP

Expenditure on the development and acquisition of IP

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 18 Jun 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This seminar paper discusses: distinguishing between income and capital, deductibility under Division 40, consolidations implications, royalty withholding tax, income tax reform proposals, research and development, stamp duty on IP acquisitions.

Author profile

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 30 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. - Current at 18 February 2021
Click here to expand/collapse more articles by Geoff MANN.

 

This was presented at Intellectual Property .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Legalities impacting on the tax treatment of IP

Author(s):  Jocelyn ABOUD

Materials from this session:

Expenditure on the development and acquisition of IP

Author(s):  Geoff MANN

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse