Intangible assets & their tax treatment

$190.91 +GST

Intangible assets – i.e. assets which are not physical assets or a financial asset – can, and do, drive business value. They are easily transferred and hence lend themselves to tax reduction schemes that are attracting the attention of tax authorities internationally. This session examines:

  • the definitions of an intangible asset
    • e.g. patents, goodwill, trademarks, in-house software, know-how, trade secrets
  • Intangible assets that are depreciating assets
  • Intangible assets as active assets for Div 152 purposes
  • creating and commercialising intellectual property – income tax and CGT implications
  • the Commissioner’s concerns with, and compliance approach to international arrangements regarding intangible assets.

This training is presented by one of TaxBanter’s experienced tax trainers.

Terms and Conditions
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