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
10 Subsection 41-23(1) (after table item 4.1)
Insert:
|
5.1 |
Intellectual property |
the transferor and transferee jointly elect for it |
Subsection 373-85(2) |