Published on 10 Oct 06
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Topics covered in this presentation include:
- intangibles identification and categorisation
- intangibles and “goodwill”, including distinguishing “goodwill” from more specific forms of Intellectual Property
- major taxation attributes of Intangibles, including:
- income tax
- CGT and small business concessions
- capital allowances
- R & D
- key tax issues associated with managing Intangible taxation treatments including:
- buying and selling
- licensing intangibles
- internally created intangibles.
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
12 July 2017
John is a Partner of Finlaysons. He practises in intellectual property, technology and trade practices law. He has over 20 years’ experience acting for and advising clients over a wide range of industries including media, IT and communications, healthcare and pharmaceuticals, telecommunications, advertising and manufacturing.
Current at 12 September 2006