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Tax consequences of creating, disposing and exploiting intellectual property paper

Published on 22 Mar 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • revenue expense or outgoing
  • trading stock
  • uniform capital allowance
  • black hole costs
  • capital gains tax
  • opportunities under tax consolidation.

Author profiles:

David SCOTT
Current at 23 April 2012 Click here to expand/collapse more articles by David SCOTT.
 
Ada Lam
Current at 23 April 2012 Click here to expand/collapse more articles by Ada Lam.

 

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

Get a 20% discount when you buy all the items from this event.

Individual sessions

A case study to consolidate the learning

Author(s):  Louise LOVERING

Materials from this session:

Structuring ownership of intellectual property

Author(s):  Mark PAYNE

Materials from this session:


Further details about this event:

 

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