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Intellectual Property and Taxation presentation

Member Price: Free
Non Member Price: $15.00

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Published on 23 Nov 07 by THE TAX INSTITUTE

Intellectual property is the life blood of a modern growing enterprise. Think of the business names, logos, trademarks and designs which are avidly protected by international corporations because they are the back bone of the their enterprise value. This presentation identifies the essence of IP and the taxation consequences which follow when dealing with IP in business structuring and transaction. In particular:

  • Structures for holding IP
  • Interplay with R&D concessions
  • Termination value - balancing adjustments and CGT events A1 and D1 when IP is transferred
  • Creation of IP outside of Australia (original copyright)
  • Draft TR 2007/D5 on royalty withholding tax and assignment of copyright

Author profile

Teresa Dyson
Photo of author, Teresa DYSON Teresa Dyson is a non-executive director of Seven West Media Ltd, Genex Power Ltd, entyr Ltd, Energy Queensland, Gold Coast Hospital & Health Service, Shine Justice Ltd, Brighter Super and the Foundation for Alcohol Research and Education. Teresa has also served as a member of the Foreign Investment Review Board and the Takeovers Panel and is a former chair of the Board of Taxation. Teresa is an independent member of the Australian Taxation Office Audit & Risk Committee. Teresa has over 25 years legal experience advising the private sector and governments on complex infrastructure, mergers and acquisitions, finance transactions and social infrastructure. She was formerly a partner of Ashurst and Deloitte - Current at 27 October 2023
Click here to expand/collapse more articles by Teresa DYSON.

 

This was presented at 15th National Tax Intensive Retreat: Growing Pains - Expanding Family Businesses .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The endgame - extracting value - the tax issues

Author(s):  Peter J MCKNOULTY

Materials from this session:

Financing the growing business - the taxation issues

Author(s):  Geoffrey DUNN

Materials from this session:

Capital raising for the growing business

Author(s):  Jenny HUTSON

Materials from this session:

Goodwill and taxation issues

Author(s):  Michael WALPOLE

Materials from this session:

Intellectual property and taxation

Author(s):  Teresa DYSON

Materials from this session:

Rewarding and retaining key personnel of the growing business

Author(s):  Peter GODBER

Materials from this session:

Structuring and restructuring the growing business

Author(s):  Greg TRAVERS

Materials from this session:

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