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Patents and designs: Division 40 and GST presentation

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

This presentation discusses the treatment of patents and registered designs under the capital allowance provisions of Division 40 and CGT rules, including:

  • the nature of the intellectual property rights
  • rights existing prior to the grant of a patent or registered design and the availability of CGT discounts
  • cost and cost base of intellectual property
  • term of rights and balancing adjustment events such as expiration, surrender or revocation
  • taxable purpose test
  • grant of licences and disposals.

Author profile:

Alastair Donaldson CTA
Sandy is a Partner with Donaldson Walsh Lawyers. Current at 15 December 2004
 

This was presented at Revenue Law Implications of Intangibles.

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Author(s):  Campbell RANKINE

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