Published on 18 Feb 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
The tax issues to be explored in this area of intangible property include:
- the identification and characterization of:
- sale of know-how
- licensing of know-how
- personal services in support of know-how and the tax treatments thereof
- source of know-how income?
- Section 73B and know-how
- CGT events D1 and H2 on know-how and show-how consideration
- pre-CGT know-how where changes have occurred.