Patents, trade marks and other forms of intellectual property may be of considerable value and financiers are often asked to take security over these fights. Whilst it now seems clear that these forms of property are ’property’ for the purposes of the various stamp acts’ it has been widely assumed that a mortgage or charge over intellectual or industrial property is not liable to mortgage or loan security duty.
"Stamp Duty Implications of Taking Security over Intellectual Property,"
Bond Law Review:
1, Article 7.
Available at: http://epublications.bond.edu.au/blr/vol2/iss1/7