Some Tax Implications of Traditional Knowledge Under Conventional Intellectual Property
DOI:
https://doi.org/10.17159/1727-3781/2010/v13i4a2704Keywords:
Deductions, expenses, exempt income, gross income, income, person, tax consequences, tax liability.Abstract
The proposed incorporation of traditional intellectual property into the definition of copyright, trade-marks and designs as defined in the Copyright Act,[1] the Trade Marks Act[2] and the Designs Act[3] may affect the income tax liability of parties where traditional knowledge is the object of such a transaction. The aim of this contribution is to consider the potential income tax consequences of this incorporation for those receiving income and incurring expenditure in relation to the use or disposal of traditional knowledge
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References
Bibliography
De Koker Silke on South African Income Tax
De Koker A Silke on South African Income Tax (Lexis Nexis Butterworths Durban 2010)
Olivier et al Juta's Income Tax
Olivier L et al Juta's Income Tax (Juta Cape Town 2010)
Register of court cases
CIR v Lever Bros and Unilever 1946 AD 441
Commissioner for the South African Revenue Services v SA Silicone Products (Pty) Ltd 66 SATC 131
Register of legislation
Black Authorities Act 68 of 1951
Copyright Act 98 of 1978
Designs Act 195 of 1993
Income Tax Act 58 of 1962
Trade Marks Act 194 of 1993
Traditional Leadership and Governance Framework Act 41 of 2003
Register of government publications
GN 552 in GG 31026 of 5 May 2008 (Intellectual Property Laws Amendment Bill)
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Copyright (c) 2017 Tracy Gutuza
This work is licensed under a Creative Commons Attribution 4.0 International License.
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