Licensing

The Instant Asset Write-Off (“IAWO“) scheme under the Income Tax Assessment Act 1997 (Cth) (“the ITA“) allows business to claim an immediate deduction for depreciating assets, provided they are used for tax-deductible purposes. On 25 March 2020, the Coronavirus Economic Response Package Omnibus Bill 2020 (Cth) came into force as part of the Federal Government’s […]

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When is an “image right” not a right? And how has the ATO found a way of dealing with this dilemma? Image rights for sports stars are very big business in Australia, as recent ATO rulings and guidelines have recognised1. Names, images and likenesses are becoming more and more valuable, so likewise managing rights, licensing […]

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In Australia it costs more and users get less when they pay for media streaming services such as Netflix.  Why do these services cost Australian users more for restricted content?  The answer is region specific content licensing. ‘But haven’t you heard of that program that tricks Netflix into thinking you are in the US?’  Yes, […]

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