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Intellectual Property and Taxation paper

Published on 23 Nov 07 by THE TAX INSTITUTE

Intellectual property is the life blood of a modern growing enterprise. Think of the business names, logos, trademarks and designs which are avidly protected by international corporations because they are the back bone of the their enterprise value. This paper identifies the essence of IP and the taxation consequences which follow when dealing with IP in business structuring and transaction. In particular:

  • Structures for holding IP
  • Interplay with R&D concessions
  • Termination value - balancing adjustments and CGT events A1 and D1 when IP is transferred
  • Creation of IP outside of Australia (original copyright)
  • Draft TR 2007/D5 on royalty withholding tax and assignment of copyright 

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Author Photo - Teresa DYSON
Teresa DYSON

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This was presented at 15th National Tax Intensive Retreat: Growing Pains - Expanding Family Businesses .

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