Miscellaneous 2016

Tax and intellectual property

Source: Victoria

Published Date: 13 Oct 2016

 

This presentation covers:

  • overview of income tax treatment of new IP assets emerging from innovation activity
  • treatment of website development costs (TR 2016/D1)
  • treatment of receipts from computer software (TR 93/12, note also TR 2014/1 on contingent receipts)
  • looking at Australia's strategic focus, and what other legislative levers can be pulled?
  • other countries' innovation agendas
  • other specific areas of need.

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Author(s)

Details

  • Published By: Magnus Morton
  • Published On:13 Oct 2016
  • Took place at:Henry Jones Art Hotel, Hobart

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 2016

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