INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 373 - Intellectual property  

SECTION 373-1 (ARCHIVE)  

373-1   Application of Division 373 of the Income Tax Assessment Act 1997  
Division 373 (Intellectual property) of the Income Tax Assessment Act 1997 applies to assessments for the 1998-99 income year and later income years.




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