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Intangibles - carving up the price case studies

Published on 27 Oct 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Buying and selling a business can be complex. Identifying and valuing intangibles and the consequent taxation implications can also be difficult. Often clients and their advisors have different views of the value of intangibles. These case studies consider the taxation implications and will cover:

  • intellectual property rights and their tax classification - copyright, trade marks, designs, patents and trade secrets
  • valuation methodologies and accounting treatment of intangibles
  • valuation in practice - some pointers
  • goodwill - CGT and stamp duty
  • licences and disposals of intellectual property
  • capital allowances.

Author profile:

John MACPHAIL
John is a Partner of Finlaysons. He practises in intellectual property, technology and trade practices law. He has over 20 years’ experience acting for and advising clients over a wide range of industries including media, IT and communications, healthcare and pharmaceuticals, telecommunications, advertising and manufacturing.
Current at 12 September 2006

 

This was presented at Tax Intensive Seminar.

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Individual sessions

Property development and subdivision

Author(s):  Michael BUTLER

Materials from this session:

Intangibles - carving up the price

Author(s):  John MACPHAIL

Materials from this session:


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