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The taxation treatment of proceeds from the exploitation of intellectual property presentation

Published on 20 Feb 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • treatment of proceeds from exploitation of the IP
  • tax by assessment
  • tax by withholding - RWT (royalties and non-residents)
  • what is a royalty (inc TR2007/D5)
  • operation of DTAs
  • effect of non-payment of RWT
  • assignment of the right to receive the royalty [cf ABB case].

Author profile:

Author Photo - David Williams CTA-Life
David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. Current at 18 September 2013 Click here to expand/collapse more articles by David J WILLIAMS.
 

This was presented at An Introduction to the Taxation of Intellectual Property in Australia.

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