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Australasian Business Intelligence, May, 2006
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Byline: Stephen Breckenridge
May 29, 2006 (Tax Planning International Transfer Pricing - ABIX via COMTEX) -- Intellectual property (IP) is regarded as an intangible and depreciating asset under Australian taxation laws. It includes patents, registered designs and copyrights. IP depreciates because these items have various terms of effective title, ranging from six years for a petty patent to 25 years for copyright. International transfer pricing provisions adhere to the principle of arm's length dealings or market-value consideration. Expenditure on ...
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