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Can confidential information be a CGT asset?

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.

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Bradley L JONES
Current at 16 June 2009 Click here to expand/collapse more articles by Bradley L JONES.
 

 

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