INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-1 - ASSESSABLE INCOME  

Division 15 - Some items of assessable income  

SECTION 15-20   15-20   Application of section 15-20 of the Income Tax Assessment Act 1997 to royalties  


Section 15-20 (Royalties) of the Income Tax Assessment Act 1997 applies to an amount received as or by way of royalty in the 1997-98 income year or a later income year.



This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.