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  Miscellaneous 2007

Can confidential information be a CGT asset?

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2007

 
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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