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Tax and copyright seminar paper

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

The tax and duty implications of copyright are significant and include:

  • what is copyright? What can copyright be created in? How does copyright differ from a trade mark, a patent or an industrial design?
  • how do you distinguish and apportion, for tax and accounting purposes, between the various species of intellectual property (copyright, trade mark, patent, industrial design and goodwill)? Can goodwill be severed from a trade mark?
  • what are the tax consequences of copyright improvements? Will the act of rewriting computer code (ie recoding software in a different language) result in a new tax asset?
  • what are the tax implications of losing copyright? For example, what happens if a copyright is used industrially or a patent is obtained in respect of copyright material (the 'overlap' issue)?

These issues are explored in some detail in the case studies.

Author profile

Michael Butler CTA-Life
Michael Butler, CTA, is the Partner in charge of the Finlaysons Tax & Revenue Group. Michael advises domestic and foreign clients on federal, international and state tax matters, and has a special interest in corporate restructurings, cross-border investment, property, wine and mining taxation, trusts, and estate and succession planning. Michael is a past chair of The Tax Institute’s South Australia State Council and a regular contributor to Institute events. Michael was made an Honorary Life Member of The Tax Institute in 2024. - Current at 13 May 2025
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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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