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Know-how and show-how case studies

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.

Author profile:

Sean Van Der Linden CTA
Sean Van Der Linden is a Tax Partner with Ernst & Young specialising in corporate and international tax advice with significant expertise in M&A, financial transactions, tax consolidation, resources taxation and infrastructure transactions. Current at 16 August 2016 Click here to expand/collapse more articles by Sean VAN DER LINDEN.
 

This was presented at Revenue Law Implications of Intangibles.

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Individual sessions

Goodwill

Author(s):  Campbell RANKINE

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