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International Tax Focus on Intellectual Property paper

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Published on 19 May 22

The ATO has increased its focus on intellectual property (IP). Whether the IP is moved as part of a corporate restructure, developed as part of a tech start-up or merely used in an ongoing enterprise, the tax outcomes will need to be carefully considered.

This paper focuses on:

  • The ATO’s latest approach to the use of IP (including the latest guidance)
  • The taxation outcomes of migrating IP
  • Common traps

Author profiles

Nick Maley
Nick was for the Australian Tax Office.
Charlotte Brierley
Click here to expand/collapse more articles by Charlotte Brierley.
Alison Tang
- Current at

 

This was presented at NSW Tax Forum .

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