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Expenditure on the development and acquisition of IP

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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 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 16 June 2017
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This was presented at Intellectual Property .

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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:

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