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Intangibles - tax tips and traps paper

Published on 10 Oct 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this paper include:

  • intangibles identification and categorisation
  • intangibles and “goodwill”, including distinguishing “goodwill” from more specific forms of Intellectual Property
  • major taxation attributes of Intangibles, including:
    • income tax
    • CGT and small business concessions
    • capital allowances
    • R & D
  • key tax issues associated with managing Intangible taxation treatments including:
    • buying and selling
    • licensing intangibles
    • internally created intangibles.

Author profile

Sean Van Der Linden CTA
Sean van der Linden, CTA, is a partner at EY, specialising in corporate and international tax. Sean leads EY’s South Australian transaction taxes practice and has advised numerous clients on the buy-side or sell-side of transactions. He provides commercially focussed advice on capital gains tax, tax consolidation, financing and structuring of transactions, and tax due diligence. Sean is a State Councillor and past Chair of the Professional Development Committee for The Taxation Institute. - Current at 30 August 2017
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