International tax & business 2022

International Tax Focus on Intellectual Property

Source: New South Wales

Published Date: 19 May 2022


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The ATO has increased its focus on intellectual property (IP). Whether the IP is moved as part of a corporate restructure, developed as part of a tech start-up or merely used in an ongoing enterprise, the tax outcomes will need to be carefully considered.

This paper focuses on:

  • The ATO's latest approach to the use of IP (including the latest guidance)
  • The taxation outcomes of migrating IP
  • Common traps

Individual Session

International Tax Focus on Intellectual Property

Author(s): Charlotte Brierley , Nick Maley , Alison Tang


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International tax & business 2022

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