les Nouvelles - September 2014

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The Impact Of Australian Goods And Services Tax On Assignments And Licences Of Intellectual Property

Stephen Adrian

Moore Stephens

As with many other countries, Australia imposes a tax on the supply of goods and services in certain situations. In some countries this will be called a goods and services tax and in others a value added tax. In Australia, the tax is to be found in the rather oddly named, "A New Tax System (Goods and Services Tax) Act 1999" (the "GST Act").

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