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Tax consequences of creating, disposing and exploiting intellectual property paper


This paper covers:

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

Author profiles

Ada Lam
Ada Lam is a Senior Manager in Ernst & Young's Tax Controversy Practice. She has been involved in a wide range of tax advisory and transactional matters (including in relation to the transfer of intellectual property and other intangible assets). Ada has also conducted tax litigation at Administrative Appeals Tribunal and Federal Court level. - Current at 15 February 2012
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David Scott
David is a Partner at Ernst & Young, has many years of experience in advising business in the areas of corporate, M&A, cross border and international tax. He has worked on a number of tax liaison committees, tax reform consultation groups. David has an extensive background in advising companies on cross border IP ownership. - Current at 15 February 2012
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This was presented at The Taxation of Intellectual Property in Australia .

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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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