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.
Van Der Linden
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