This presentation 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.