Taxation of Intellectual Property
Subject LAWS70192 (2010)
Note: This is an archived Handbook entry from 2010.
Credit Points: | 12.50 | ||||||||||||
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Level: | 7 (Graduate/Postgraduate) | ||||||||||||
Dates & Locations: | This subject has the following teaching availabilities in 2010: July, Parkville - Taught on campus.
Timetable can be viewed here. For information about these dates, click here. | ||||||||||||
Time Commitment: | Contact Hours: The total class time is between 24 and 26 hours. Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject. | ||||||||||||
Prerequisites: | Visit the Melbourne Law Masters website for more information about this subject. | ||||||||||||
Corequisites: | Visit the Melbourne Law Masters website for more information about this subject. | ||||||||||||
Recommended Background Knowledge: | Visit the Melbourne Law Masters website for more information about this subject. | ||||||||||||
Non Allowed Subjects: | Visit the Melbourne Law Masters website for more information about this subject. | ||||||||||||
Core Participation Requirements: | Visit the Melbourne Law Masters website for more information about this subject. |
Coordinator
Assoc Prof Miranda StewartContact
For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.auSubject Overview: |
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Objectives: |
This subject will examine the treatment of innovation, intellectual property and business intangibles under Australian tax law, with a particular focus on the income tax. Key features of intellectual property law in Australia will also be addressed to provide sufficient background in that branch of the law on which the tax analysis builds. The tax policy for government investment, taxing and subsidies for innovation will provide a framework for the tax law analysis. The subject will illustrate the application of tax law, in a mixture of lecture and case study format, to the acquisition, development, use, commercialisation and disposal of intellectual property. |
Assessment: |
Take-home examination (100%) (3-6 September) |
Prescribed Texts: | Visit the subject website for more information |
Breadth Options: | This subject is not available as a breadth subject. |
Fees Information: | Subject EFTSL, Level, Discipline & Census Date |
Generic Skills: | Visit the Melbourne Law Masters website for more information about this subject. |
Links to further information: | http://www.masters.law.unimelb.edu.au/ |
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