Published on 01 Dec 07
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Confidential information such as trade secrets is often a highly prized business asset. When businesses are sold, the issue of whether such information is a CGT asset will arise. This article examines whether confidential information is a CGT asset in the nature of property or alternatively, gives rise to equitable rights that can still constitute a CGT asset.
Click here to expand/collapse more articles by Bradley L JONES.