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Know-how and show-how case studies

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Published on 18 Feb 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The tax issues to be explored in this area of intangible property include:

  • the identification and characterization of:
    • sale of know-how
    • licensing of know-how
    • personal services in support of know-how and the tax treatments thereof
  • source of know-how income?
  • Section 73B and know-how
  • CGT events D1 and H2 on know-how and show-how consideration
  • pre-CGT know-how where changes have occurred.

Author profile

Sean Van Der Linden CTA
Sean is a partner at EY, specialising in corporate and international tax. Sean regularly advises clients on the buy-side or sell-side of transactions. He provides commercially focussed advice on capital gains tax, tax consolidation, financing and structuring of transactions, and tax due diligence. Sean has been a State Councillor for many years, and is a past Chair of State Council and past Chair of the Professional Development Committee for The Tax Institute. - Current at 06 January 2021
Click here to expand/collapse more articles by Sean VAN DER LINDEN.

 

This was presented at Revenue Law Implications of Intangibles .

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Individual sessions

Tax and copyright

Author(s):  Michael BUTLER

Materials from this session:

Goodwill

Author(s):  Campbell RANKINE

Materials from this session:

Know-how and show-how

Author(s):  Sean VAN DER LINDEN

Materials from this session:

Patents and designs: Division 40 and GST

Author(s):  Sandy DONALDSON

Materials from this session:

Further details about this event:

 

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