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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
Author profile
Teresa Dyson

This was presented at 15th National Tax Intensive Retreat: Growing Pains - Expanding Family Businesses .
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Individual sessions
The endgame - extracting value - the tax issues
Author(s): Peter J MCKNOULTYMaterials from this session:
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Financing the growing business - the taxation issues
Author(s): Geoffrey DUNNMaterials from this session:
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Capital raising for the growing business
Author(s): Jenny HUTSONMaterials from this session:
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Goodwill and taxation issues
Author(s): Michael WALPOLEMaterials from this session:
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Intellectual property and taxation
Author(s): Teresa DYSONMaterials from this session:
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Rewarding and retaining key personnel of the growing business
Author(s): Peter GODBERMaterials from this session:
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Structuring and restructuring the growing business
Author(s): Greg TRAVERSMaterials from this session:
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