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

5   Section 12-5 (before table item headed 'interest')

Insert:

intellectual property

 

capital allowance for expenditure on item of

373-10

excess of written down value over termination value for item of


373-65

patent, design or copyright, expenditure in obtaining grant, registration or extension of


373-5

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