Expenditure on the development and acquisition of IP

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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

Geoff Mann, CTA, 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 25 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 13 October 2016

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Click here to expand/collapse more articles by Geoff MANN.

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Legalities impacting on the tax treatment of IP

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Legal implications impacting on the tax treatment of intellectual property

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Expenditure on the development and acquisition of IP

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Expenditure on the development and acquisition of IP
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Expenditure on the development and acquisition of IP

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DisclaimerThese materials are 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.

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Intellectual Property

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