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Expenditure on the development and acquisition of IP

Published on 18 Jun 02 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This powerpoint presentation 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.

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Geoffrey Mann CTA
Photo of author, Geoff MANN 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. - Current at 06 June 2025
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This was presented at Intellectual Property .

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Legalities impacting on the tax treatment of IP

Author(s):  Jocelyn ABOUD

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