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Know-how and show-how presentation

Published on 18 Feb 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The tax issues to be explored in this area of intangible property include:

  • the identification and characterization of:
    • sale of know-how
    • licensing of know-how
    • personal services in support of know-how and the tax treatments thereof
  • source of know-how income?
  • Section 73B and know-how
  • CGT events D1 and H2 on know-how and show-how consideration
  • pre-CGT know-how where changes have occurred.

Author profile

Sean Van Der Linden CTA
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
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This was presented at Revenue Law Implications of Intangibles .

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Goodwill

Author(s):  Campbell RANKINE

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