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.
Sean VAN DER LINDEN
Current at 15 June 2011
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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 Current at 24 October 2006