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Potential deductions arising from creating or exploiting IP paper

Published on 21 Feb 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • the capital versus revenue distinction
  • uniform capital allowances - Division 40
  • opportunities under tax consolidations
  • tax concessions and incentives.

Author profile:

Kate WALTERS

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This was presented at The Taxation of Intellectual Property in Australia .

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Case study to consolidate the learning

Author(s):  Simon THORP

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