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  Miscellaneous 2006

Intangible property

Source: National

Published Date: 6 Apr 2006

 

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This paper covers how the taxation of intangible property is treated and whether it is any different to tangible property. Topics covered include:

  • the different forms of intellectual property including water rights, emerging forms of intangible property, trade marks, goodwill and copyright, confidential information, computer software
  • what falls outside the capital allowances regime?
  • planning issues (eg. asset protection and income splitting)
  • exploitation of intangibles, including special deduction and CGT rules
  • black holes.
Author(s)

Individual Session

Intangible property

Author(s): Roan Fryer
Materials from this session:

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Details

  • Published By: Roan Fryer
  • Published On:6 Apr 2006
  • Took place at:Gold Coast Convention and Exhibition Centre, Broadbeach, Qld

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Miscellaneous 2006

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