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
8 Section 41-5 (after table item dealing with grapevines)
Insert:
|
Intellectual property |
Applies as modified by section 373-85 |
Applies as modified by section 373-80 |
Does not apply |