Miscellaneous 2005

Licensing in agribusiness - the hidden traps

Source: South Australia

Published Date: 6 May 2005

 

Consulting to primary producers involves more than advice on land, livestock and equipment transactions. With the use of case studies and examples, this presentation details some of the practical problems involving intangible assets within the agribusiness industry, including the CGT, GST and stamp duty issues.

It examines the topical issues of the purchase, transfer and sale of:

  • water licences
  • rock lobster/fishing licences
  • trademarks.

The presentation also provides insight into the treatment of the leasing of various primary production assets including licences and vineyards.

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Individual Session

Licensing in agribusiness - the hidden traps

Author(s): Garry Winter CTA

Details

  • Published By: Garry Winter CTA
  • Published On:6 May 2005
  • Took place at:Novotel Barossa Valley Resort

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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