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The taxation treatment of proceeds from the exploitation of intellectual property paper

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Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 20 Feb 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • treatment of proceeds from exploitation of the IP
  • tax by assessment
  • tax by withholding - RWT (royalties and non-residents)
  • what is a royalty (inc TR2007/D5)
  • operation of DTAs
  • effect of non-payment of RWT
  • assignment of the right to receive the royalty [cf ABB case].

Author profile

David Williams CTA-Life
David Williams, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010. - Current at 19 September 2018
Click here to expand/collapse more articles by David J WILLIAMS.

 

This was presented at An Introduction to the Taxation of Intellectual Property in Australia .

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Individual sessions

Different forms of intellectual property created by statute

Author(s):  James (Jim) COOPER

Materials from this session:

Different forms of intellectual property and allied rights not created by statute

Author(s):  Bruce GORDON

Materials from this session:

The taxation treatment of proceeds from the exploitation of intellectual property

Author(s):  David J WILLIAMS

Materials from this session:

Potential deductions arising from creating or exploiting IP

Author(s):  Kate WALTERS

Materials from this session:

Structuring ownership of intellectual property

Author(s):  Eddy MOUSSA

Materials from this session:

Further details about this event:

 

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