Tag Archives: Image Rights

2018 Australian Federal Budget – Initial briefing

Scott Morrison has loosened the purse strings ahead of a likely election in his third budget. This budget announced a series of tax reforms including:

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‘Playing safe’ with Image Rights: The ‘safe harbour’ under Practical Compliance Guideline 2017/D11

Last year we published an article explaining how high-profile individuals can licence their “Image Rights” to a separate controlled entity and achieve important commercial goals and tax efficiency (Image Rights Structure): click here for more.

The Australian Taxation Office has recently released Draft Practical Compliance Guideline 2017/D11 (Guideline). In the Guideline, the ATO considers Image Rights Structures set up by professional sportspeople.

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