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Expenditure on the development and acquisition of IP
Published on 18 Jun 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This seminar paper discusses: distinguishing between income and capital, deductibility under Division 40, consolidations implications, royalty withholding tax, income tax reform proposals, research and development, stamp duty on IP acquisitions.
Author profile
Geoffrey Mann CTA
Geoff Mann, CTA, advises on indirect tax with particular emphasis on goods and services tax and state/territory taxes, including stamp duty and land tax. Geoff's tax experience spans over thirty-five years, and he has advised a wide range of clients, across a range of industries and transaction types and issues, across all Australian jurisdictions. Geoff deals regularly with and maintains a good relationship with all Australian revenue authorities. Geoff has represented clients in a range of tax litigation and dispute matters. Geoff's multi-skilling across tax areas and his dual legal and accounting qualifications, place him in a unique position to assist clients with complex tax issues relating to transaction structuring and implementation, including M&A, infrastructure projects, real estate transactions, corporate restructures, prudential reviews, , and liaison with and managing disputes with revenue authorities.
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06 June 2025
This was presented at Intellectual Property .
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Individual sessions
Legalities impacting on the tax treatment of IP
Author(s): Jocelyn ABOUDMaterials from this session:
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Expenditure on the development and acquisition of IP
Author(s): Geoff MANNMaterials from this session:
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