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
6 Section 20-5 (after table item 3)
Insert:
|
3A |
The amount arising from a partial realisation of an item of intellectual property for which you have deducted amounts may be included in your assessable income. |
373-50 |