Miscellaneous 2005

Know-how and show-how

Source: South Australia

Published Date: 18 Feb 2005

 

The tax issues to be explored in this area of intangible property include:

  • the identification and characterization of:
    • sale of know-how
    • licensing of know-how
    • personal services in support of know-how and the tax treatments thereof
  • source of know-how income?
  • Section 73B and know-how
  • CGT events D1 and H2 on know-how and show-how consideration
  • pre-CGT know-how where changes have occurred.

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Individual Session

Know-how and show-how

Author(s): Sean Van Der Linden

Details

  • Published By: Sean Van Der Linden
  • Published On:18 Feb 2005
  • Took place at:Medina Grand Adelaide Treasury, Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2005

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