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Patent box policies

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Publication Date: 
November 2015

The Patent box policies report reviews the literature on patent box policies and looks at the likely impacts of adopting a patent box in Australia.

A patent box is a policy tool that applies a lower rate of corporation tax to any profits made from patented intellectual property (IP) assets. A patent box regime targets the last stage of the innovation lifecycle, namely commercialisation. A number of countries have adopted patent box polices to attract mobile IP income and encourage innovation.

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Report responses

Patent Box Policies - AusBiotech response [113KB PDF]

Patent Box Policies - Cook Australia response [255KB PDF]

Patent Box Policies - Medical Technology Association of Australia response [212KB PDF]