Q&A: IP, IT & a byte: The Tax Bite On Intellectual Property

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Published on 01 May 04 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Intellectual property is increasingly representing the value underlying a business. The notion that the value of a business simply comprises plant and equipment, land and buildings, and goodwill as the balancing item, are long gone. We need to recognise that goodwill is separate from the underlying intangibles and value must be separately attributed to intellectual property... and not just the notional $1 as often appears in contracts.

Author profile

Andrew O'Bryan CTA

Andrew is a senior tax partner at Hall & Wilcox Lawyers. He has over 25 years' experience giving expert tax advice to private business and wealthy family groups. He has particular expertise in the tax aspects of succession planning and in managing complex disputes with the Australian Taxation Office. - Current at 01 May 2017

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