Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
4 Intellectual property (new Division 373)
2 Consequential amendment of the Income Tax Assessment Act 1997
5 Section 12-5 (before table item headed 'interest')
Insert:
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intellectual property |
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capital allowance for expenditure on item of |
373-10 |
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excess of written down value over termination value for item of |
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patent, design or copyright, expenditure in obtaining grant, registration or extension of |
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