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Intangibles: tax tips and traps presentation

Member Price: Free
Non Member Price: $15.00

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 10 Oct 06 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Topics covered in this presentation include:

  • intangibles identification and categorisation
  • intangibles and “goodwill”, including distinguishing “goodwill” from more specific forms of Intellectual Property
  • major taxation attributes of Intangibles, including:
    • income tax
    • CGT and small business concessions
    • capital allowances
    • R & D
  • key tax issues associated with managing Intangible taxation treatments including:
    • buying and selling
    • licensing intangibles
    • internally created intangibles.

Author profiles

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.
John MACPHAIL
John is a Partner of Finlaysons. He practises in intellectual property, technology and trade practices law. He has over 20 years’ experience acting for and advising clients over a wide range of industries including media, IT and communications, healthcare and pharmaceuticals, telecommunications, advertising and manufacturing.
Current at 12 September 2006

 

Individual sessions

Intangibles: tax tips and traps

Author(s):  Sean VAN DER LINDEN

Materials from this session:

Further details about this event:

 

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