Tax Laws Amendment (Budget Measures) Act 2008 (59 of 2008)
Schedule 2 In-house software
Income Tax Assessment Act 1997
2 Application
The amendment made by item 1 applies to in-house software that:
(a) you start to hold under a contract entered into after 7.30 pm, by legal time in the Australian Capital Territory, on 13 May 2008; or
(b) you developed, where the development started after that time; or
(c) you start to hold in some other way after that time.
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