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Expenditure on the development and acquisition of IP
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.
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Geoffrey Mann CTA

This was presented at Intellectual Property .
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Legalities impacting on the tax treatment of IP
Author(s): Jocelyn ABOUDMaterials from this session:
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Expenditure on the development and acquisition of IP
Author(s): Geoff MANNMaterials from this session:
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