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Intellectual property - traps & opportunities paper

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Published on 06 Oct 06 by VICTORIAN DIVISION, THE TAX INSTITUTE

The development of IP can be extremely costly. Practitioners therefore need to focus on the best ways to maximise deductions. The commercialisation of IP through licensing and disposal also presents challenges, with different types of IP having different tax treatments. Examining the traps and opportunities for both costs and commercialisation, this paper focuses on:

  • cost write offs
  • balancing adjustments v capital gains/ losses
  • relevant IP laws
  • important terms of sale/purchase agreements.

Author profile

Anthony Bradica CTA
Anthony is a Partner with Hall & Wilcox. Anthony is a highly regarded tax practitioner with extensive experience in commercial transactions, deals and arrangements. Anthony has extensive tax advisory expertise in matters relating to income tax, corporate tax, employment taxation, financial services tax, the taxation of trusts, tax controversy involving Federal and state taxation authorities. In particular, Anthony specialises in providing tax structuring advice, due diligence and legal drafting for mergers, acquisitions, divestments, corporate restructures and business structuring, refinancing and debt and equity issues. Anthony has specific industry experience in the property sector, the funds management industry, the manufacturing sector, bio-technical companies, and providing assistance to start-up companies and is a published author and regular presenter on income tax law. - Current at 16 June 2022
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