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GST issue in relation to the development, acquisition and transfer of IP

Published on 21 Feb 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers: supplies falling within and outside the scope of Australian GST, GST free supplies under Division 38 of the GST Act, the GST implications of multi-national use of Intellectual Property ('IP').

Author profile:

Andrew Nutman CTA
Andrew Nutman is the GST Indirect Taxes Partner at Deloitte Melbourne. He has over 20 years experience in advising on indirect taxes, commencing in 1985 as a VAT auditor with HM Customs and Excise in the UK. Andrew joined Deloitte’s London VAT group in 1992 and transferred to Deloitte in Melbourne in January 1999. Current at 12 December 2007 Click here to expand/collapse more articles by Andrew NUTMAN.
 

This was presented at Intellectual Property.

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