Index to historic documents
Income Tax
Keywords: Computer programs, Industrial property, Royalty contracts, Service agreements
Short Summary: Sale of computer program - copyright - lump sum received - whether abnormal income provisions apply - basis of assessability - deductions allowable - industrial property - royalty contracts - service agreements.
File Reference: VJ1/1P3
Ruling Type: Other Letter of Advice
Copy Available: Edited
Original Office: Casseldon Place
Date Entered: 16/07/1985
Date Updated: 01/07/1987
Issue Date: 27/09/1983
Legislative References: 26(a), 52, 68A, 158B